1517.90.20

Analysis

HTS 1517.90.20 covers artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: other 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 18% to 18%, so the exact line matters. The widest gap is with 1517.90.10 (containing 5 percent or more by weight of soybean oil or any fraction…), at 18%: a product that belongs there but is entered here, or the reverse, changes the duty by 10 percentage points.

The general duty rate is 8% of the customs value, which is above most the rates in chapter 15 (89th percentile of 37 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 in duty before any Chapter 99 additions or preference claims.

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%. 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 column 2 rate, for countries without normal trade relations, is 25%, 3.1 times the general rate.