Analysis
HTS 1513.21.00 covers palm kernel or babassu oil and fractions thereof: crude oil under heading 1513 (coconut (copra), palm kernel or babassu oil, and fractions thereof, whether or not…).
There is no general-rate duty on this line, which puts it with roughly 46% of the 37 tariff lines in chapter 15 that are also free. 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), 1513.19.00 (coconut (copra) oil and its fractions: other, duty-free) and 1513.29.00 (palm kernel or babassu oil and fractions thereof: other, duty-free).
Census statistics map these goods to NAICS 311224 (Soybean and Other Oilseed Processing), an industry of 190 US establishments employing 10,887 people, the industry a domestic producer of these goods reports under.
All 3 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1513.11.00 | Coconut (copra) oil and its fractions: crude oil | Free |
| 1513.19.00 | Coconut (copra) oil and its fractions: other | Free |
| 1513.29.00 | Palm kernel or babassu oil and fractions thereof: other | Free |