1511

Analysis

Heading 1511 of the Harmonized Tariff Schedule covers palm oil and its fractions, whether or not refined, but not chemically modified. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.

Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

Its median rate of duty-free sits at the 23rd percentile of the headings in chapter 15.

The largest subheadings are 1511.10 (unnamed, 1 line) and 1511.90 (unnamed, 1 line).

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.