Analysis
HTS 1518.00.20 covers of linseed or flaxseed oil under heading 1518 (animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized…).
The general rate is 6.3¢/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 6.3¢/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.
The other line in the same group is 1518.00.40 (animal, vegetable or microbial fats and oils and their…, 8%).
Census statistics map these goods to NAICS 311224 (Soybean and Other Oilseed Processing), an industry of 190 US establishments employing 10,887 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1518.00.40 | 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 heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: other | 8% |