HTS tariff line · chapter 15
1517.90.10
Containing 5 percent or more by weight of soybean oil or any fraction thereof
Analysis
HTS 1517.90.10 covers containing 5 percent or more by weight of soybean oil or any fraction thereof under heading 1517 (margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in kilograms.
Neighbouring lines carry rates from 8% to 8%, so the exact line matters. The widest gap is with 1517.90.20 (artificial mixtures of two or more of the products provided for in…), at 8%: a product that belongs there but is entered here, or the reverse, changes the duty by 10 percentage points.
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 18%. 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 18% of the customs value, which is among the highest the rates in chapter 15 (93rd percentile of 37 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,800 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 2.5 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1517.90.20 | Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: other | 8% |
| 1517.90.45 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 11¢/kg |
| 1517.90.50 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 11¢/kg |
| 1517.90.60 | Dairy products described in additional U.S. note 1 to chapter 4: other | 34.2¢/kg |
| 1517.90.90 | Other: other | 8.8¢/kg |