1514

Analysis

Heading 1514 of the Harmonized Tariff Schedule covers rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified. It divides into 4 six-digit subheadings and 7 eight-digit tariff lines, with 10 ten-digit statistical suffixes below them.

The spread of 6.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.4%, applies to 1514.11.00 (low erucic acid rape or colza oil and its…) and 1514.19.00 (low erucic acid rape or colza oil and its…).

2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 6.4%. The median line pays 6.4%.

1 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.

Its median rate of 6.4% sits at the 78th percentile of the headings in chapter 15.

The largest subheadings are 1514.99 (other, 3 lines), 1514.91 (crude oil, 2 lines), 1514.11 (unnamed, 1 line) and 1514.19 (unnamed, 1 line).