Analysis
HTS 1515.30.00 covers castor oil and its fractions under heading 1515 (other fixed vegetable or microbial fats and oils (including jojoba oil) and their…).
Within this group the rate runs from duty-free to 3.4%. Compared with 1515.29.00 (corn (maize) oil and its fractions: other), which pays 3.4%, a misclassification either way moves the duty by 3.4 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.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
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% |
| 1515.29.00 | Corn (maize) oil and its fractions: other | 3.4% |
| 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% |