1512

Analysis

Heading 1512 of the Harmonized Tariff Schedule covers sunflower-seed, safflower or cottonseed oil, and fractions thereof, whether or not refined, but not chemically modified. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.

4 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 1512.11 (unnamed, 1 line), 1512.19 (unnamed, 1 line), 1512.21 (unnamed, 1 line) and 1512.29 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Soybean and Other Oilseed Processing (311224) and Fats and Oils Refining and Blending (311225). 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.