HTS chapter 15

HTS chapter 15: fats and oils codes and duty rates

Chapter 15 of the Harmonized Tariff Schedule of the United States has 21 headings and 78 rate lines, split into 116 ten-digit statistical codes. Each heading below lists its rate lines with the official description and the general (Column 1) rate of duty. The general rate is only the starting point: Section 301, Section 232 and other programs can add to it depending on the country of origin, and the calculator applies them for any line.

1501Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503

HTS codeDescriptionGeneral rate
1501.10.00Lard1501.10.00.003¢/kg
1501.20.00Other pig fat3¢/kg
1501.90.00Other3¢/kg

1502Fats of bovine animals, sheep or goats, other than those of heading 1503

HTS codeDescriptionGeneral rate
1502.10.00Tallow0.43¢/kg
1502.90.00Other0.43¢/kg

1503Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

HTS codeDescriptionGeneral rate
1503.00.00Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared2¢/kg

1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1504.10.20Fish-liver oils and their fractions › CodFree
1504.10.40Fish-liver oils and their fractions2.5%
1504.20.20Fats and oils and their fractions, of fish, other than liver oils › CodFree
1504.20.40Fats and oils and their fractions, of fish, other than liver oils › Herring1¢/kg
1504.20.60Fats and oils and their fractions, of fish, other than liver oils1504.20.60.401.5¢/kg + 5%
1504.30.00Fats and oils and their fractions, of marine mammals1.7¢/kg + 5%

1505Wool grease and fatty substances derived therefrom (including lanolin)

HTS codeDescriptionGeneral rate
1505.00.10Wool grease, crude1.3¢/kg
1505.00.90Other2.4%

1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1506.00.00Other animal fats and oils and their fractions, whether or not refined, but not chemically modified2.3%

1507Soybean oil and its fractions, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1507.10.00Crude oil, whether or not degummed19.1%
1507.90.20Pharmaceutical Grade meeting FDA requirements for use in intravenous fat emulsions, valued over $5/kgFree
1507.90.40Other › Other19.1%

1508Peanut (ground-nut) oil and its fractions, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1508.10.00Crude oil7.5¢/kg
1508.90.00Other7.5¢/kg

1509Olive oil and its fractions, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1509.20.20Extra virgin olive oil › Weighing with the immediate container under 18 kg5¢/kg on contents and container
1509.20.90Extra virgin olive oil3.4¢/kg
1509.30.20Virgin olive oil › Weighing with the immediate container under 18 kg5¢/kg on contents and container
1509.30.90Virgin olive oil3.4¢/kg
1509.40.20Other virgin olive oils › Weighing with the immediate container under 18 kg5¢/kg on contents and container
1509.40.90Other virgin olive oils3.4¢/kg
1509.90.20Weighing with the immediate container under 18 kg5¢/kg on contents and container
1509.90.40Other › Other3.4¢/kg

1510Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils and fractions with oils or fractions of heading 1509

HTS codeDescriptionGeneral rate
1510.10.10Crude olive pomace oil › Weighing with the immediate container under 18 kg5¢/kg on contents and container
1510.10.90Crude olive pomace oil3.4¢/kg
1510.90.10Rendered unfit for use as foodFree
1510.90.20Weighing with the immediate container under 18 kg5¢/kg on contents and container
1510.90.90Other › Other › Other3.4¢/kg

1511Palm oil and its fractions, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1511.10.00Crude oilFree
1511.90.00OtherFree

1512Sunflower-seed, safflower or cottonseed oil, and fractions thereof, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1512.11.00Sunflower-seed or safflower oil and fractions thereof › Crude oil1.7¢/kg + 3.4%
1512.19.00Sunflower-seed or safflower oil and fractions thereof1.7¢/kg + 3.4%
1512.21.00Cottonseed oil and its fractions › Crude oil, whether or not gossypol has been removed5.6¢/kg
1512.29.00Cottonseed oil and its fractions5.6¢/kg

1513Coconut (copra), palm kernel or babassu oil, and fractions thereof, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1513.11.00Coconut (copra) oil and its fractions › Crude oilFree
1513.19.00Coconut (copra) oil and its fractionsFree
1513.21.00Palm kernel or babassu oil and fractions thereof › Crude oilFree
1513.29.00Palm kernel or babassu oil and fractions thereofFree

1514Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1514.11.00Low erucic acid rape or colza oil and its fractions › Crude oil6.4%
1514.19.00Low erucic acid rape or colza oil and its fractions6.4%
1514.91.10Crude oil › Imported to be used in the manufacture of rubber substitutes or lubricating oilFree
1514.91.90Crude oil6.4%
1514.99.10Imported to be used in the manufacture of rubber substitutes or lubricating oilFree
1514.99.50Denatured1.3¢/kg
1514.99.90Other › Other › Other › Other6.4%

1515Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

HTS codeDescriptionGeneral rate
1515.11.00Linseed oil and its fractions › Crude oil6.3¢/kg
1515.19.00Linseed oil and its fractions6.3¢/kg
1515.21.00Corn (maize) oil and its fractions › Crude oil3.4%
1515.29.00Corn (maize) oil and its fractions3.4%
1515.30.00Castor oil and its fractionsFree
1515.50.00Sesame oil and its fractions0.68¢/kg
1515.60.05Microbial fats and oils and their fractions3.2%
1515.90.21Nut oilsFree
1515.90.60Jojoba oil and its fractions2.3%
1515.90.81Other › Other1515.90.81.201515.90.81.401515.90.81.751515.90.81.853.2%

1516Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared

HTS codeDescriptionGeneral rate
1516.10.00Animal fats and oils and their fractions7¢/kg
1516.20.10Vegetable fats and oils and their fractions › Rapeseed oil7.7%
1516.20.91Vegetable fats and oils and their fractions8.8¢/kg
1516.30.00Microbial fats and oils and their fractions8.8¢/kg

1517Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516

HTS codeDescriptionGeneral rate
1517.10.00Margarine, excluding liquid margarine12.3¢/kg
1517.90.10Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive › Containing 5 percent or more by weight of soybean oil or any fraction thereof18%
1517.90.20Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive8%
1517.90.45Dairy products described in additional U.S. note 1 to chapter 4 › Described in general note 15 of the tariff schedule and entered pursuant to its provisions11¢/kg
1517.90.50Dairy products described in additional U.S. note 1 to chapter 4 › Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions11¢/kg
1517.90.60Dairy products described in additional U.S. note 1 to chapter 434.2¢/kg
1517.90.90Other › Other › Other8.8¢/kg

1518Animal, 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

HTS codeDescriptionGeneral rate
1518.00.20Of linseed or flaxseed oil6.3¢/kg
1518.00.40Other8%

1520Glycerol, crude; glycerol waters and glycerol lyes

HTS codeDescriptionGeneral rate
1520.00.00Glycerol, crude; glycerol waters and glycerol lyesFree

1521Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or colored

HTS codeDescriptionGeneral rate
1521.10.00Vegetable waxesFree
1521.90.20Bleached beeswax4.8%
1521.90.40Other › OtherFree

1522Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

HTS codeDescriptionGeneral rate
1522.00.00Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes3.8%

Descriptions and general rates from the current USITC Harmonized Tariff Schedule. The general rate excludes additional duties such as Section 301, Section 232 and antidumping or countervailing duties, which depend on the country of origin.