HTS tariff line · chapter 15
1514.91.10
Imported to be used in the manufacture of rubber substitutes or lubricating oil
Analysis
HTS 1514.91.10 covers imported to be used in the manufacture of rubber substitutes or lubricating oil under heading 1514 (rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not…).
Within this group the rate runs from duty-free to 6.4%. Compared with 1514.99.90 (other: other), which pays 6.4%, a misclassification either way moves the duty by 6.4 percentage points.
The normal trade relations rate here is zero, shared by about 46% of the 37 tariff lines in chapter 15, a useful check when a neighbouring dutiable line is a candidate. 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.
Census statistics map these goods to NAICS 311224 (Soybean and Other Oilseed Processing), an industry of 190 US establishments employing 10,887 people. That concordance is how imports of this line are compared with US output.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1514.11.00 | Low erucic acid rape or colza oil and its fractions: crude oil | 6.4% |
| 1514.19.00 | Low erucic acid rape or colza oil and its fractions: other | 6.4% |
| 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% |