HTS tariff line · chapter 15
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
Analysis
HTS 1518.00.40 covers animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert… under heading 1518 (animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized…).
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.
The other line in the same group is 1518.00.20 (of linseed or flaxseed oil, 6.3¢/kg).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1518.00.20 | Of linseed or flaxseed oil | 6.3¢/kg |