Analysis
Subheading 1509.40 covers other virgin olive oils, within heading 1509. 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 US splits it as follows: 1509.40.20 for weighing with the immediate container under 18 kg (5¢/kg on contents and container) and 1509.40.90 for other virgin olive oils: other (3.4¢/kg).
2 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.
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.
Goods only reach 1509.40 once they fall within heading 1509 (olive oil and its fractions, whether or not refined, but not chemically modified). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |