HTS heading · chapter 15
1509
Olive oil and its fractions, whether or not refined, but not chemically modified
Analysis
Heading 1509 of the Harmonized Tariff Schedule covers olive oil and its fractions, whether or not refined, but not chemically modified. It divides into 4 six-digit subheadings and 8 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
8 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 1509.20 (extra virgin olive oil, 2 lines), 1509.30 (virgin olive oil, 2 lines), 1509.40 (other virgin olive oils, 2 lines) and 1509.90 (other, 2 lines).
By Census's concordance, most of its statistical lines are made by Soybean and Other Oilseed Processing (311224). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1509.20.20 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container |
| 1509.20.90 | Extra virgin olive oil: other | 3.4¢/kg |
| 1509.30.20 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container |
| 1509.30.90 | Virgin olive oil: other | 3.4¢/kg |
| 1509.40.20 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container |
| 1509.40.90 | Other virgin olive oils: other | 3.4¢/kg |
| 1509.90.20 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container |
| 1509.90.40 | Other: other | 3.4¢/kg |