1517

Analysis

Heading 1517 of the Harmonized Tariff Schedule covers margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516. It divides into 2 six-digit subheadings and 7 eight-digit tariff lines, with 16 ten-digit statistical suffixes below them.

The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 18%, applies to 1517.90.10 (containing 5 percent or more by weight of soybean…).

None of its 7 lines is duty-free at the general rate. Rates run from 8% to 18% with a median of 13%, so the line you choose sets the duty.

Its median rate of 13% sits at the 92nd percentile of the headings in chapter 15.

5 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 1517.90 (other, 6 lines) and 1517.10 (unnamed, 1 line).