1517.90.50

Analysis

HTS 1517.90.50 covers described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions under heading 1517 (margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils…).

The general rate is 11¢/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 11¢/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.

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 concordance is how imports of this line are compared with US output.