1516

Analysis

Heading 1516 of the Harmonized Tariff Schedule covers animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared. It divides into 3 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.

None of its 4 lines is duty-free at the general rate. Rates run from 7.7% to 7.7% with a median of 7.7%, so the line you choose sets the duty.

Its median rate of 7.7% sits at the 85th percentile of the headings in chapter 15.

3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.

The largest subheadings are 1516.20 (vegetable fats and oils and their fractions, 2 lines), 1516.10 (unnamed, 1 line) and 1516.30 (unnamed, 1 line).