Analysis
HTS 1514.19.00 covers low erucic acid rape or colza oil and its fractions: other under heading 1514 (rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not…).
Rates on the nearby lines range from duty-free to 6.4%. The costliest confusion would be with 1514.99.10 (imported to be used in the manufacture of rubber substitutes or…) at duty-free, a difference of 6.4 points on the customs value.
The general duty rate is 6.4% of the customs value, which is above most the rates in chapter 15 (78th percentile of 37 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 22.5%, 3.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1514.11.00 | Low erucic acid rape or colza oil and its fractions: crude oil | 6.4% |
| 1514.91.10 | Imported to be used in the manufacture of rubber substitutes or lubricating oil | Free |
| 1514.91.90 | Crude oil: other | 6.4% |
| 1514.99.10 | Imported to be used in the manufacture of rubber substitutes or lubricating oil | Free |
| 1514.99.50 | Other: denatured | 1.3¢/kg |
| 1514.99.90 | Other: other | 6.4% |