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GOODS ACROSS BORDERS

HS HEADING 0405

Butter and other fats and oils derived from milk; dairy spreads

In plain English

This heading covers dairy products, bird eggs, natural honey, and other edible items from animals. It specifically includes butter, various fats and oils from milk, and dairy spreads. The categories separate these goods into butter, dairy spreads, and other milk-derived fats and oils that are not butter or spreads.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (3)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

0405.10

Dairy produce; derived from milk, butter

0405.20

Dairy produce; dairy spreads

0405.90

Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)

Chapter 04 classification notes

Dairy imports face tariff-rate quotas in the US, EU, UK and Canada; in-quota rates are low, over-quota rates often exceed 100%. Lactoferrin and milk derivatives sometimes classified under Chapter 35 instead.

Frequent misclassification in this chapter

Infant formula: classifies under Chapter 19 (1901.10), not Chapter 04. Ice cream: Chapter 21 (2105). Processed cheese products with < 60% cheese content may fall in Chapter 21.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 04

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog