Analysis
HTS 1510.10.10 covers weighing with the immediate container under 18 kg under heading 1510 (other oils and their fractions, obtained solely from olives, whether or not refined, but…).
The general rate is 5¢/kg on contents and container, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5¢/kg on contents and container. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The other lines in the same group are 1510.10.90 (crude olive pomace oil: other, 3.4¢/kg), 1510.90.10 (rendered unfit for use as food, duty-free), 1510.90.20 (weighing with the immediate container under 18 kg, 5¢/kg on contents and container) and 1510.90.90 (other: other, 3.4¢/kg).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1510.10.90 | Crude olive pomace oil: other | 3.4¢/kg |
| 1510.90.10 | Rendered unfit for use as food | Free |
| 1510.90.20 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container |
| 1510.90.90 | Other: other | 3.4¢/kg |