This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

United States Customs Tariff for HS Code 040590

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

USITC 2026 HTS Revision 19

26,806 official source entries are searchable. Checked 2026-09-22; edition published 2026-09-15.

Printed tariff and statistical lines from this edition, separate from historical WITS averages. Blank duty cells are not a confirmed zero. Review the parent tariff line, general and chapter notes, chapter 99, origin, exclusions, quotas and additional duties. No shipment total or special-rate eligibility is calculated. The edition publication date is not a line-level effective date.

Official schedule and source documentation

Official entries matching 040590

0405.90.05

Butter and other fats and oils derived from milk; dairy spreads: › Other:

Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Column 1 — General
10%
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
20%
Official source for this code

0405.90.05.20

Butter and other fats and oils derived from milk; dairy spreads: › Other: › Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Anhydrous milk fat

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 0405.90.05 — read its printed duties and notes

Described in general note 15 of the tariff schedule and entered pursuant to its provisions

  • Column 1 — General: 10%
  • Column 1 — Special (eligibility required): Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 20%
Open parent line in the official schedule
Official source for this code

0405.90.05.40

Butter and other fats and oils derived from milk; dairy spreads: › Other: › Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Other

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 0405.90.05 — read its printed duties and notes

Described in general note 15 of the tariff schedule and entered pursuant to its provisions

  • Column 1 — General: 10%
  • Column 1 — Special (eligibility required): Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 20%
Open parent line in the official schedule
Official source for this code

0405.90.10

Butter and other fats and oils derived from milk; dairy spreads: › Other:

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

Column 1 — General
10%
Column 1 — Special (eligibility required)
Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
20%
Official source for this code

0405.90.10.20

Butter and other fats and oils derived from milk; dairy spreads: › Other: › Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions

Anhydrous milk fat

Source units: kg, kg cmsc

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 0405.90.10 — read its printed duties and notes

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

  • Column 1 — General: 10%
  • Column 1 — Special (eligibility required): Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 20%
Open parent line in the official schedule
Official source for this code

0405.90.10.40

Butter and other fats and oils derived from milk; dairy spreads: › Other: › Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions

Other

Source units: kg, kg cmsc

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 0405.90.10 — read its printed duties and notes

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

  • Column 1 — General: 10%
  • Column 1 — Special (eligibility required): Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 20%
Open parent line in the official schedule
Official source for this code

0405.90.20

Butter and other fats and oils derived from milk; dairy spreads: › Other:

Other

Column 1 — General
$1.865/kg + 8.5%
Column 1 — Special (eligibility required)
Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)
Column 2
$2.194/kg + 10%
Source notes and context notes
  • Columns: desc — See subheadings 9904.05.37-9904.05.47.
Official source for this code

0405.90.20.20

Butter and other fats and oils derived from milk; dairy spreads: › Other: › Other

Anhydrous milk fat

Source units: kg, kg cmsc

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 0405.90.20 — read its printed duties and notes

Other

  • Column 1 — General: $1.865/kg + 8.5%
  • Column 1 — Special (eligibility required): Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)
  • Column 2: $2.194/kg + 10%
Open parent line in the official schedule
Source notes and context notes
  • Columns: desc — See subheadings 9904.05.37-9904.05.47.
Official source for this code

0405.90.20.40

Butter and other fats and oils derived from milk; dairy spreads: › Other: › Other

Other

Source units: kg, kg cmsc

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 0405.90.20 — read its printed duties and notes

Other

  • Column 1 — General: $1.865/kg + 8.5%
  • Column 1 — Special (eligibility required): Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)
  • Column 2: $2.194/kg + 10%
Open parent line in the official schedule
Source notes and context notes
  • Columns: desc — See subheadings 9904.05.37-9904.05.47.
Official source for this code
WITS 2023 historical MFN average

Reported average: 10%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 2 of 3. Excluded from the average: 1.

Reported ad-valorem range: 10%–10%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment. 1 national lines are not included in the reported ad-valorem average; specific or otherwise unavailable duties must be checked separately.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for United States

United States HS Code 040590: 10.00% (2023 MFN average; partial coverage)

The source reports an indicative HS6 MFN average of 10.00% (2023 MFN average; partial coverage) for Dairy produce; fats and oils derived from milk (other than butter or dairy spreads).Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Customs tariff summary

Country
United States
HS / tariff code
040590
Description
Dairy produce; fats and oils derived from milk (other than butter or dairy spreads)
Chapter
04 —
Heading
0405
Subheading
040590
Indicative MFN HS6 average
10.00% (2023 MFN average; partial coverage)
VAT / tax
Check local VAT and excise rules for the import destination.
Unit / basis
Not listed in this tariff line
Source / vintage
WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

10.00% (2023 MFN average; partial coverage)

Import permission

not assessed

Import planning

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Details

HS Code
040590
Chapter
04 —
Heading
0405
Subheading
040590

Compare HS code 040590 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Related HS Codes (Heading 0405)

HS CodeDescriptionDuty
040520Dairy produce; dairy spreads8.80% (2023 MFN average; partial coverage)WITS 2023 historical MFN average · partial coverage

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.