Analysis
Subheading 1507.90 covers other, within heading 1507. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The spread of 19.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 19.1%, applies to 1507.90.40 (other: other).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 19.1%. The median line pays 9.55%.
The US splits it as follows: 1507.90.20 for pharmaceutical Grade meeting FDA requirements for use in intravenous… (duty-free) and 1507.90.40 for other: other (19.1%).
By Census's concordance, most of its statistical lines are made by Fats and Oils Refining and Blending (311225) and Soybean and Other Oilseed Processing (311224). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1507.90.20 | Pharmaceutical Grade meeting FDA requirements for use in intravenous fat emulsions, valued over $5/kg | Free |
| 1507.90.40 | Other: other | 19.1% |