1514.91.90

Analysis

HTS 1514.91.90 covers crude oil: other under heading 1514 (rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

Neighbouring lines carry rates from duty-free to 6.4%, so the exact line matters. The widest gap is with 1514.99.10 (imported to be used in the manufacture of rubber substitutes or…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.4 percentage points.

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.

For statistics it divides in two: 1514.91.90.10 for rape or colza oil and its fractions and 1514.91.90.20 for mustard seed oil and its fractions. Both pay the same duty; the suffix records which kind was imported.