1521

Analysis

Heading 1521 of the Harmonized Tariff Schedule covers vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or colored. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.

2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 4.8%. The median line pays duty-free.

Its median rate of duty-free sits at the 23rd percentile of the headings in chapter 15.

The largest subheadings are 1521.90 (other, 2 lines) and 1521.10 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Chemical Product and Preparation Manufacturing (325998) and Polish and Other Sanitation Good Manufacturing (325612). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.