HTS 0405.90.20.40: US import duty from China
Butter and other fats and oils derived from milk; dairy spreads, Other, Other, Other. Here is the full China to US duty stack and what it costs to land.
Duty rate & fees
| Charge | Rate |
|---|---|
| Base duty (MFN) | 8.5% |
| Section 301 (Lists 1-4) | 7.5% |
| Total duty (on customs value) | 16% |
| Merchandise Processing Fee (MPF) | 0.3464% (min $33.58, max $651.50) |
| Harbor Maintenance Fee (HMF), ocean | 0.125% |
Worked example: $10,000 shipment
| Customs value | $10,000.00 |
| Base duty (MFN) | $850.00 |
| Section 301 (Lists 1-4) | $750.00 |
| Merchandise Processing Fee | $34.64 |
| Harbor Maintenance Fee | $12.50 |
| Total landed cost | $11,647.14 |
Excludes freight and insurance. Run your exact numbers in the calculator →
FAQ
What is the import duty on HTS 0405.90.20.40 from China?
Goods classified under HTS 0405.90.20.40 (Butter and other fats and oils derived from milk; dairy spreads, Other, Other, Other) have a duty of 16% of the customs value on the China to US lane (base rate plus any Section 301 tariff), plus the Merchandise Processing Fee (0.3464%, min $33.58, max $651.50) and, for ocean shipments, the Harbor Maintenance Fee (0.125%).
What does HTS code 0405.90.20.40 cover?
Butter and other fats and oils derived from milk; dairy spreads, Other, Other, Other. US Customs and Border Protection determines the final classification at entry.
How much does it cost to import HTS 0405.90.20.40 from China?
On a $10,000 shipment, the estimated total landed cost is $11,647, about 16.5% in duty and fees. Use the calculator for your exact value, quantity, and shipping mode.
Related codes in heading 0405
- 0405.10.05.00Butter and other fats and oils derived from milk; dairy spreads, Butter, Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 0405.10.10.00Butter and other fats and oils derived from milk; dairy spreads, Butter, Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions
- 0405.10.20.00Butter and other fats and oils derived from milk; dairy spreads, Butter, Other
- 0405.20.10.00Butter and other fats and oils derived from milk; dairy spreads, Dairy spreads, Butter substitutes, whether in liquid or solid state, Containing over 45 percent by weight of butterfat, Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 0405.20.20.00Butter and other fats and oils derived from milk; dairy spreads, Dairy spreads, Butter substitutes, whether in liquid or solid state, Containing over 45 percent by weight of butterfat, Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions
- 0405.20.30.00Butter and other fats and oils derived from milk; dairy spreads, Dairy spreads, Butter substitutes, whether in liquid or solid state, Containing over 45 percent by weight of butterfat, Other
- 0405.20.40.00Butter and other fats and oils derived from milk; dairy spreads, Dairy spreads, Butter substitutes, whether in liquid or solid state, Other
- 0405.20.50.00Butter and other fats and oils derived from milk; dairy spreads, Dairy spreads, Other, Dairy products described in additional U.S. note 1 to chapter 4, Described in general note 15 of the tariff schedule and entered pursuant to its provisions
All of Chapter 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin →
Estimates for planning only. Final classification and duty are determined by U.S. Customs and Border Protection at entry. Rates from USITC HTSUS 2026-06-15-cn-us. The IEEPA reciprocal tariff was struck down (SCOTUS, 2026-02-20) and is excluded. Not legal or customs-broker advice.