Analysis
HTS 1513.19.00 covers coconut (copra) oil and its fractions: other under heading 1513 (coconut (copra), palm kernel or babassu oil, and fractions thereof, whether or not…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
For statistics it divides in two: 1513.19.00.30 for certified organic and 1513.19.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 46% of the 37 tariff lines in chapter 15. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 1513.11.00 (coconut (copra) oil and its fractions: crude oil, duty-free), 1513.21.00 (palm kernel or babassu oil and fractions thereof: crude oil, duty-free) and 1513.29.00 (palm kernel or babassu oil and fractions thereof: other, duty-free).
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 1513.19.00.30 | Certified organic | kg | |
| 1513.19.00.90 | Other | kg |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1513.11.00 | Coconut (copra) oil and its fractions: crude oil | Free |
| 1513.21.00 | Palm kernel or babassu oil and fractions thereof: crude oil | Free |
| 1513.29.00 | Palm kernel or babassu oil and fractions thereof: other | Free |