Analysis
HTS 1521.90.40 covers other: other under heading 1521 (vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti…).
Within this group the rate runs from duty-free to 4.8%. Compared with 1521.90.20 (other: bleached beeswax), which pays 4.8%, a misclassification either way moves the duty by 4.8 percentage points.
The normal trade relations rate here is zero, shared by about 46% of the 37 tariff lines in chapter 15, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 1521.10.00 (vegetable waxes (other than triglycerides), beeswax, other…, duty-free) and 1521.90.20 (other: bleached beeswax, 4.8%).
Census statistics map these goods to NAICS 325612 (Polish and Other Sanitation Good Manufacturing), an industry of 455 US establishments employing 17,230 people. That concordance is how imports of this line are compared with US output.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1521.10.00 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or colored: vegetable waxes | Free |
| 1521.90.20 | Other: bleached beeswax | 4.8% |