Analysis
HTS 1516.30.00 covers microbial fats and oils and their fractions under heading 1516 (animal, vegetable or microbial fats and oils and their fractions, partly or wholly…).
The general rate is 8.8¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 8.8¢/kg. 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 other lines in the same group are 1516.10.00 (animal fats and oils and their fractions, 7¢/kg), 1516.20.10 (vegetable fats and oils and their fractions: rapeseed oil, 7.7%) and 1516.20.91 (vegetable fats and oils and their fractions: other, 8.8¢/kg).
Census statistics map these goods to NAICS 311225 (Fats and Oils Refining and Blending), an industry of 109 US establishments employing 10,175 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1516.10.00 | Animal fats and oils and their fractions | 7¢/kg |
| 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 |