Analysis
HTS 1514.99.50 covers other: denatured 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.
The general rate is 1.3¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 1.3¢/kg. 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: 1514.99.50.10 for rape or colza oil and its fractions and 1514.99.50.20 for mustard seed oil and its fractions. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1514.99.10 | Imported to be used in the manufacture of rubber substitutes or lubricating oil | Free |
| 1514.99.90 | Other: other | 6.4% |