1515

Analysis

Heading 1515 of the Harmonized Tariff Schedule covers other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. It divides into 8 six-digit subheadings and 10 eight-digit tariff lines, with 15 ten-digit statistical suffixes below them.

2 of its 7 lines with a percentage rate are duty-free at the general rate (29%) and 5 are dutiable, from duty-free up to 3.4%. The median line pays 3.2%.

3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.

The largest subheadings are 1515.90 (other, 3 lines), 1515.11 (unnamed, 1 line), 1515.19 (unnamed, 1 line) and 1515.21 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Soybean and Other Oilseed Processing (311224) and Wet Corn Milling and Starch Manufacturing (311221). Those are the NAICS industries a US producer of these goods would report under.