Analysis
Subheading 1516.20 covers vegetable fats and oils and their fractions, within heading 1516. 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 2 US tariff lines below it are national.
None of its 2 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.
The US splits it as follows: 1516.20.10 for vegetable fats and oils and their fractions: rapeseed oil (7.7%) and 1516.20.91 for vegetable fats and oils and their fractions: other (8.8¢/kg).
1 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.
By Census's concordance, most of its statistical lines are made by Fats and Oils Refining and Blending (311225). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1516.20.10 | Vegetable fats and oils and their fractions: rapeseed oil | 7.7% |
| 1516.20.91 | Vegetable fats and oils and their fractions: other | 8.8¢/kg |