Analysis
HTS 1515.60.05 covers microbial fats and oils and their 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 1515.90.21 (other: nut oils), which pays duty-free, a misclassification either way moves the duty by 3.2 percentage points.
The general duty rate is 3.2% of the customs value, which is in the middle of the rates in chapter 15 (60th percentile of 37 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 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 13 others can enter duty-free instead of paying 3.2%. 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.
The column 2 rate, for countries without normal trade relations, is 20%, 6.2 times the general rate.
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% |
| 1515.30.00 | Castor oil and its fractions | Free |
| 1515.50.00 | Sesame oil and its fractions | 0.68¢/kg |
| 1515.90.21 | Other: nut oils | Free |
| 1515.90.60 | Jojoba oil and its fractions | 2.3% |
| 1515.90.81 | Other: other | 3.2% |