1518

Analysis

Heading 1518 of the Harmonized Tariff Schedule covers animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of…. It has 2 tariff lines.

None of its 2 lines is duty-free at the general rate. Rates run from 8% to 8% with a median of 8%, so the line you choose sets the duty.

Its lines are 1518.00.20 for of linseed or flaxseed oil (6.3¢/kg) and 1518.00.40 for animal, vegetable or microbial fats and oils and their… (8%).

Its median rate of 8% sits at the 89th percentile of the headings in chapter 15.

1 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.

By Census's concordance, most of its statistical lines are made by Soybean and Other Oilseed Processing (311224) and Rendering and Meat Byproduct Processing (311613). Those are the NAICS industries a US producer of these goods would report under.