Analysis
Subheading 1514.91 covers crude oil, within heading 1514. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The spread of 6.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.4%, applies to 1514.91.90 (crude oil: other).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6.4%. The median line pays 3.2%.
The US splits it as follows: 1514.91.10 for imported to be used in the manufacture of rubber substitutes or… (duty-free) and 1514.91.90 for crude oil: other (6.4%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |