HSChapter 04
U.S. imports of dairy spreads (HS 040520) totaled $2.2M in April 2026, traded with 8 countries.
Importers of Dairy Spreads paid $457K in duties in April 2026 — an effective duty rate of 21% on $2.2M in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: April 2026 dataDairy spreads and butter substitutes with more than 45% butterfat content occupy a distinct classification space from butter itself, with the US schedule further subdividing entries by butterfat level and quota eligibility across lines including 0405202000, 0405203000, 0405204000, and 0405208000. Ireland and the Netherlands lead US supply, reflecting the European Union's well-developed blended-fat and reduced-fat dairy spread manufacturing sector. Products in this heading that contain vegetable fat blended with dairy fat require careful classification review to confirm they do not fall instead under Chapter 21 or the edible fats headings. Importers should consult a licensed customs broker or the relevant agency, as dairy food admissibility requirements apply.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
Under Chapter 4, dairy spreads are milk-fat-based products formulated specifically for spreading, often with a lower or modified fat content compared to standard butter. The critical classification question is butterfat percentage: products exceeding 45% butterfat may fall under the butter-substitute lines (0405202000 or 0405203000) subject to Additional US Note 14, while those below that threshold or with different compositions may be classified elsewhere. A binding ruling from CBP is advisable when the fat composition is near a threshold.
Yes. Several lines within heading 0405.20 reference Additional US Note 14 to Chapter 4, which establishes TRQ treatment for butter substitutes with more than 45% butterfat. Quantities within the quota enter at a lower duty rate, while over-quota shipments face higher rates. Importers should verify quota availability and licensing requirements before committing to a shipment.
Supplier Network
Get discovered by U.S. importers searching for HS 040520 — Dairy Spreads. Be the first supplier listed.
Monthly import values over time
| Country | Imports | Exports | Balance |
|---|---|---|---|
| IRELAND | $2.1M | -- | -$2.1M |
| KOREA, SOUTH | -- | $256K | +$256K |
| FRANCE | $83K | -- | -$83K |
| INDIA | $42K | -- | -$42K |
| BRAZIL | $17K | -- | -$17K |
HS10 import codes under this HS6 parent. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Duty Collected |
|---|---|---|---|---|
| 0405202000 | BUTTER SUBST, GT 45% BUTTERFAT,ADDTONL NOTE 14 | $1.3M | 11.48% | $146K |
| 0405203000 | BUTTER SUBST, GT 45% BUTTERFAT, NESOI | $782K | 34.35% | $269K |
| 0405208000 | DAIRY SPREADS: NESOI | $99K | 37.23% | $37K |
| 0405204000 | BUTTER SUBSTITUTES, WHETHER IN LIQUID/SOLID, NESOI | $42K | 11.90% | $5K |
BUTTER SUBST, GT 45% BUTTERFAT,ADDTONL NOTE 14
BUTTER SUBST, GT 45% BUTTERFAT, NESOI
DAIRY SPREADS: NESOI
BUTTER SUBSTITUTES, WHETHER IN LIQUID/SOLID, NESOI
HS10 export codes under this HS6 parent. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 0405200000 | DAIRY SPREADS | $327K |
DAIRY SPREADS
93.6K kg
| State | Imports | Exports | Balance |
|---|---|---|---|
| Pennsylvania | $1.5M | $6K | -$1.5M |
| California | $119K | $256K | +$138K |
| South Carolina | $287K | -- | -$287K |
| Port | Imports | Exports | Balance |
|---|---|---|---|
| CHESTER, PA | $1.5M | -- | -$1.5M |
| CHARLESTON, SC | $287K | -- | -$287K |
| NEWARK, NJ | $285K | -- | -$285K |