1515.90

Analysis

Subheading 1515.90 covers other, within heading 1515. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.

1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 3.2%. The median line pays 2.3%.

The US splits it as follows: 1515.90.21 for other: nut oils (duty-free), 1515.90.60 for jojoba oil and its fractions (2.3%) and 1515.90.81 for other: other (3.2%).

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

Goods only reach 1515.90 once they fall within heading 1515 (other fixed vegetable or microbial fats and oils (including jojoba oil) and their…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.