WCO classification path

  1. Chapter04Dairy produce; eggs; honey
  2. Heading0405Butter and other fats and oils derived from milk; dairy spreads
  3. Subheading040520Dairy spreads
  4. National04052020Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions

04052020

"Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions"

HS code 0405.20.20.00 (Chapter 04 "Dairy produce; eggs; honey"; Heading 0405 "Butter and other fats and oils derived from milk; dairy spreads"; Subheading 040520 "Dairy spreads") under the United States tariff schedule classifies "Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions". United States customs apply MFN rate of 15.4¢/kg, Column 2 rate 31¢/kg. Statutory unit of measure: kg","kg cmsc. 16 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
最惠国税率 (MFN)
MFN rate
15.4¢/kg
第二栏税率
Column 2 rate
31¢/kg

FTA Preferential Rates

16 agreements available · certificate of origin required

AgreementRate
A+Free
BHFree
CLFree
COFree
DFree
EFree
ILFree
JOFree
KRFree
MAFree
OMFree
PFree
PAFree
PEFree
SFree
SGFree

Global Benchmark

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HS-6 prefix 0405.20 across other jurisdictions

IN
India
40
ID
Indonesia
5.00
MY
Malaysia
0%
PH
Philippines
—
TH
Thailand
60.00
VN
Vietnam
22.5
JP
Japan
(35% + 1,159 yen/kg)
KR
Korea
8
AU
Australia
4% DCS:Free
BR
Brazil
16.0%
MX
Mexico
AMX (20%+036)*
0405.20.20.00 · Described in additional U.S. note 14 to this chapter and ent · United States · Treayo