Analysis
HTS 1515.90.60 covers jojoba oil and its fractions under heading 1515 (other fixed vegetable or microbial fats and oils (including jojoba oil) and their…).
Neighbouring lines carry rates from duty-free to 3.2%, so the exact line matters. The widest gap is with 1515.90.21 (other: nut oils), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.3 percentage points.
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 2.3%. 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 general duty rate is 2.3% of the customs value, which is in the middle of the rates in chapter 15 (49th percentile of 37 lines with an ad valorem rate). On a shipment valued at $10,000 that is $230 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 1515.90.21 (other: nut oils, duty-free) and 1515.90.81 (other: other, 3.2%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1515.90.21 | Other: nut oils | Free |
| 1515.90.81 | Other: other | 3.2% |