1513

Analysis

Heading 1513 of the Harmonized Tariff Schedule covers coconut (copra), palm kernel or babassu 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 5 ten-digit statistical suffixes below them.

Every one of its 4 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 1513.11 (unnamed, 1 line), 1513.19 (unnamed, 1 line), 1513.21 (unnamed, 1 line) and 1513.29 (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.