Analysis
HTS 1515.29.00 covers corn (maize) oil and its fractions: other under heading 1515 (other fixed vegetable or microbial fats and oils (including jojoba oil) and their…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from duty-free to 3.4%. The costliest confusion would be with 1515.90.21 (other: nut oils) at duty-free, a difference of 3.4 points on the customs value.
The general duty rate is 3.4% of the customs value, which is in the middle of the rates in chapter 15 (65th percentile of 37 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 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 3.4%. 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: 1515.29.00.20 for once-refined (subjected to alkalai or caustic wash, but not… and 1515.29.00.40 for other (fully refined, washed, bleached or deodorized). Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1515.11.00 | Linseed oil and its fractions: crude oil | 6.3¢/kg |
| 1515.19.00 | Linseed oil and its fractions: other | 6.3¢/kg |
| 1515.21.00 | Corn (maize) oil and its fractions: crude oil | 3.4% |
| 1515.30.00 | Castor oil and its fractions | Free |
| 1515.50.00 | Sesame oil and its fractions | 0.68¢/kg |
| 1515.60.05 | Microbial fats and oils and their fractions | 3.2% |
| 1515.90.21 | Other: nut oils | Free |
| 1515.90.60 | Jojoba oil and its fractions | 2.3% |
| 1515.90.81 | Other: other | 3.2% |