HS 040590 Other
Quick Answer: Dairy spreads and other milk fats and oils not elsewhere specified, imported under HS 040590, enter the UK at 193.00 GBP/100 kg, the EU at 231.30 EUR/100 kg, and the US with rates varying from $1.865/kg + 8.5% to $2.194/kg + 10%, with some preferential rates. This classification captures products like butter for industrial use or other milk fat preparations not fitting into more specific headings. Importers should consult specific tariff schedules, as CustomTariffs data indicates significant variations. Careful classification is crucial to avoid overpayment of duties or compliance issues.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0405900000 | — | — | — |
| 0405901000 | 193.00 GBP / 100 kg | — | — |
| 0405909000 | 193.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0405900000 | — | — | — |
| 0405901000 | 231.30 EUR / 100 kg | — | — |
| 0405909000 | 231.30 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 04059020 | $1.865/kg + 8.5% | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (1 programs) | — |
| 040590 | — | — | — |
| 0405900520 | — | — | ["kg"] |
| 04059010 | 10% | Free (16 programs) | — |
| 0405901040 | — | — | ["kg","kg cmsc"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 0405.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 040590 cover?
This subheading covers "Other" milk fats and oils, and their fractions, not elsewhere specified or included within heading 0405. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for milk fat preparations that do not fit the more specific descriptions of milk fat, butter, and dairy spreads. For instance, it may include certain specialized milk fat blends or fractions intended for specific industrial applications, provided they are derived from milk and are not otherwise classified. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database further refine this by excluding products that meet the criteria for butter (0405.10) or dairy spreads (0405.20).
What falls outside HS 040590?
The following products are excluded from HS 040590: butter and dairy spreads, which are specifically classified under HS codes 0405.10 and 0405.20, respectively. Also excluded are milk fats and oils that have undergone significant chemical modification or are incorporated into composite goods where the milk fat is not the predominant characteristic. For example, confectionery containing milk fat would be classified according to its primary component, and vegetable fats or oils, even if resembling milk fats, are classified in Chapter 15. Products intended for animal feed that contain milk fat may also fall under different headings, depending on their specific formulation and intended use.
What are common classification mistakes for HS 040590?
A common error is misclassifying milk fat-based products that have been blended with other ingredients. For example, if a product is primarily milk fat but contains a significant percentage of vegetable oil or other additives, it might be incorrectly classified under 0405.90 instead of a heading for composite goods or a specific dairy spread. This often arises from not adhering to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers must carefully examine the composition and intended use to ensure accurate classification.
How should importers classify products under HS 040590?
The correct procedure for classifying products under HS 040590 involves a thorough review of the product's composition, physical characteristics, and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with the WCO Harmonized System Explanatory Notes. If the product is a milk fat or oil, or a fraction thereof, and does not meet the specific criteria for butter (0405.10) or dairy spreads (0405.20), then 0405.90 is likely appropriate. It is crucial to obtain detailed product specifications from the supplier to confirm its nature.
How is the duty calculated for products under HS 040590?
A shipment of 1,000 kilograms of clarified butter oil (ghee), declared at a customs value of $8,000 USD, would attract a US duty of $1,200 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($8,000 USD × 0.15 = $1,200 USD). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 0405.90.90, which covers "Other" milk fats and oils.
Which trade agreements reduce duties for HS 040590?
Several free trade agreements may reduce the applicable duty rate for HS 040590, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating products from Canada and Mexico can enter the United States duty-free, provided the importer possesses a valid self-certified origin statement. Similarly, agreements like the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could offer preferential rates for originating goods from member countries such as Australia or Japan. Documentation requirements typically include proof of origin, such as a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What specific products fall under HS code 0405.90, 'Other'?
HS code 0405.90, 'Other', covers dairy spreads and other milk fat preparations not elsewhere specified within Chapter 04. This typically includes products like milk fat spreads, imitation butter, and other preparations where milk fat is the primary component but does not fit the descriptions of butter (0405.10), other milk fat and cream (0405.90.10), or dairy spreads (0405.90.20). Classification depends on the precise composition and intended use, requiring careful review of product specifications against the headings and subheadings of Chapter 04 of the Harmonized System.
What are the typical import duty rates for HS 0405.90?
Import duty rates for HS code 0405.90 can vary significantly by importing country and trade agreement. For example, the UK's standard rate is 193.00 GBP / 100 kg. The EU's standard rate is 231.30 EUR / 100 kg. In the United States, the rate is $2.194/kg + 10%. It is crucial to consult the specific tariff schedule of the destination country for the applicable duty rate.
How is the import duty for HS 0405.90 calculated, using a specific example?
The duty calculation for HS 0405.90 often involves a combination of specific duty and ad valorem duty. For instance, under the US tariff, the rate is $2.194/kg + 10%. If an importer brings in 1,000 kg of product valued at $5,000, the duty would be calculated as follows: (1,000 kg * $2.194/kg) + (10% of $5,000) = $2,194 + $500 = $2,694. Always verify the exact calculation method and rates for the specific importing country.
Which trade agreements offer preferential duty rates for HS 0405.90, and what documentation is needed?
Several trade agreements provide preferential duty rates for products classified under HS 0405.90. For instance, under USMCA, preferential rates may apply. The US tariff lists 'Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG)' indicating countries with preferential access. To claim these rates, importers typically need a valid Certificate of Origin or a declaration of origin from the exporter, compliant with the specific requirements of the trade agreement. Always confirm eligibility and required documentation with the customs authority of the importing country.
What are the key differences between HS codes 0405.10 (Butter) and 0405.90 (Other milk fat and cream, etc.)?
The primary distinction lies in the product's form and composition. HS code 0405.10 specifically covers 'Butter and other fats and oils derived from milk'. This generally refers to traditional butter with a minimum milk fat content of 80% by weight. HS code 0405.90, 'Other', is for milk fat and cream preparations not meeting the specific criteria for butter or other more narrowly defined categories within 0405. This can include dairy spreads, imitation butter, or other milk fat-based preparations that do not qualify as pure butter. Accurate classification requires a detailed analysis of the product's fat content, processing, and intended use.