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U.S. Harmonized Tariff Schedule

HS Code 15

Animal or vegetable fats and oils and their cleavage products prepared edible fats; animal or vegetable waxes

CHAPTER 15
animal,vegetable or microbial fats and oils and their
cleavage products; prepared edible fats; animal or vegetable waxes
III
15-1
Notes
  • 1. This chapter does not cover:
    • (a) Pig fat or poultry fat, of heading 0209;
    • (b) Cocoa butter, fat or oil (heading 1804);
    • (c) Edible preparations containing by weight more than 15 percent of the products of heading 0405 (generally chapter 21);
    • (d) Greaves (heading 2301) or residues of headings 2304 to 2306;
    • (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulfonated oils or other goods of section VI; or
    • (f) Factice derived from oils (heading 4002).
  • 2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
  • 3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
  • 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.
Subheading Notes
  • 1. For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
  • 2. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 percent by weight.
Additional U.S. Note
  • 1. Products of American fisheries are provided for in chapter 98.
Statistical Notes
  • 1. The unit of quantity “kg cmsc” (kilograms cows’ milk solids content) includes all cows milk components other than water.
  • 2. For a list of approved standards for "Certified organic", see General Statistical Note 6.

U.S. Tariff Rates

U.S. tariff rates for HS Code 15: Animal or vegetable fats and oils and their cleavage products prepared edible fats; animal or vegetable waxes
Heading / SubheadingArticle DescriptionUnit of QuantityGeneralSpecial
1501Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503
1501.10.00.00Lardkg3¢/kgFree (,S,)
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1501.20.00Other pig fat3¢/kgFree (,S,)
1501.20.00.40Choice white greasekg
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1501.20.00.60Yellow greasekg
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1501.20.00.80Otherkg
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1501.90.00.00Otherkg3¢/kgFree (,S,)
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1502Fats of bovine animals, sheep or goats, other than those of heading 1503
1502.10.00Tallow0.43¢/kgFree (, S, )
1502.10.00.20Ediblekg
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1502.10.00.40Inediblekg
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1502.90.00.00Otherkg0.43¢/kgFree (, S, )
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1503.00.00.00Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise preparedkg2¢/kgFree (,S,)
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1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
1504.10Fish-liver oils and their fractions
1504.10.20.00CodkgFree
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1504.10.40.00Otherkg2.5%Free (, S, )
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1504.20Fats and oils and their fractions, of fish, other than liver oils
1504.20.20.00CodkgFree
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1504.20.40.00Herringkg1¢/kgFree (,S,)
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1504.20.60Other1.5¢/kg + 5%Free (,S,)
1504.20.60.20Menhadenkg
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1504.20.60.40Otherkg
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1504.30.00.00Fats and oils and their fractions, of marine mammalskg1.7¢/kg + 5%Free (,S,)
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1505.00Wool grease and fatty substances derived therefrom (including lanolin)
1505.00.10.00Wool grease, crudekg1.3¢/kgFree (,S,)
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1505.00.90.00Otherkg2.4%Free (,S,)
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1506.00.00.00Other animal fats and oils and their fractions, whether or not refined, but not chemically modifiedkg2.3%Free (,S,)
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1507Soybean oil and its fractions, whether or not refined, but not chemically modified
1507.10.00.00Crude oil, whether or not degummedkg19.1%Free (,S,)
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1507.90Other
1507.90.20.00Pharmaceutical Grade meeting FDA requirements for use in intravenous fat emulsions, valued over $5/kgkgFree
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1507.90.40Other19.1%Free (,S,)
1507.90.40.20Once-refined (subjected to alkali or caustic wash, but not bleached or deodorized)kg
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1507.90.40.40Other (fully refined, washed, bleached or deodorized)kg
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1508Peanut (ground-nut) oil and its fractions, whether or not refined, but not chemically modified
1508.10.00.00Crude oilkg7.5¢/kgFree (,S,)
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1508.90.00.00Otherkg7.5¢/kgFree (,S,)
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1509Olive oil and its fractions, whether or not refined, but not chemically modified
1509.20Extra virgin olive oil
1509.20.20Weighing with the immediate container under 18 kg5¢/kg on contents and containerFree (,S,)
1509.20.20.30Certified organickg
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1509.20.20.90Otherkg
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1509.20.90Other3.4¢/kgFree (,S,)
1509.20.90.30Certified organickg
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1509.20.90.90Otherkg
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1509.30Virgin olive oil
1509.30.20Weighing with the immediate container under 18 kg5¢/kg on contents and containerFree (,S,)
1509.30.20.30Certified organickg
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1509.30.20.90Otherkg
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1509.30.90Other3.4¢/kgFree (,S,)
1509.30.90.30Certified organickg
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1509.30.90.90Otherkg
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1509.40Other virgin olive oils
1509.40.20Weighing with the immediate container under 18 kg5¢/kg on contents and containerFree (,S,)
1509.40.20.30Certified organickg
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1509.40.20.90Otherkg
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1509.40.90Other3.4¢/kgFree (,S,)
1509.40.90.30Certified organickg
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1509.40.90.90Otherkg
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1509.90Other
1509.90.20.00Weighing with the immediate container under 18 kgkg5¢/kg on contents and containerFree (,S,)
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1509.90.40.00Otherkg3.4¢/kgFree (,S,)
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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
1510.10Crude olive pomace oil
1510.10.10.00Weighing with the immediate container under 18 kgkg5¢/kg on contents and containerFree (,S,)
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1510.10.90.00Otherkg3.4¢/kgFree (,S,)
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1510.90Other
1510.90.10.00Rendered unfit for use as foodkgFree
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Other
1510.90.20.00Weighing with the immediate container under 18 kgkg5¢/kg on contents and containerFree (,S,)
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1510.90.90.00Otherkg3.4¢/kgFree (,S,)
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1511Palm oil and its fractions, whether or not refined, but not chemically modified
1511.10.00.00Crude oilkgFree
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1511.90.00.00OtherkgFree
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1512Sunflower-seed, safflower or cottonseed oil, and fractions thereof, whether or not refined, but not chemically modified
Sunflower-seed or safflower oil and fractions thereof
1512.11.00Crude oil1.7¢/kg + 3.4%Free (,S,)
Sunflower-seed oil
1512.11.00.25Certified organickg
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1512.11.00.35Otherkg
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1512.11.00.40Safflower oilkg
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1512.19.00Other1.7¢/kg + 3.4%Free (, S, )
Sunflower-seed oil
1512.19.00.25Certified organickg
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1512.19.00.35Otherkg
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1512.19.00.40Safflower oilkg
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Cottonseed oil and its fractions
1512.21.00.00Crude oil, whether or not gossypol has been removedkg5.6¢/kgFree (, S,)
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1512.29.00Other5.6¢/kgFree (, S,)
1512.29.00.20Once-refined (subjected to alkalai or caustic wash, but not bleached or deodorized)kg
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1512.29.00.40Other (fully refined, washed, bleached or deodorized)kg
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1513Coconut (copra), palm kernel or babassu oil, and fractions thereof, whether or not refined, but not chemically modified
Coconut (copra) oil and its fractions
1513.11.00.00Crude oilkgFree
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1513.19.00OtherFree
1513.19.00.30Certified organickg
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1513.19.00.90Otherkg
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Palm kernel or babassu oil and fractions thereof
1513.21.00.00Crude oilkgFree
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1513.29.00.00OtherkgFree
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1514Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified
Low erucic acid rape or colza oil and its fractions
1514.11.00.00Crude oilkg6.4%Free (,S,)
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1514.19.00.00Otherkg6.4%Free (,S,)
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Other
1514.91Crude oil
1514.91.10.00Imported to be used in the manufacture of rubber substitutes or lubricating oilkgFree
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1514.91.90Other6.4%Free (, S, )
1514.91.90.10Rape or colza oil and its fractionskg
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1514.91.90.20Mustard seed oil and its fractionskg
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1514.99Other
1514.99.10.00Imported to be used in the manufacture of rubber substitutes or lubricating oilkgFree
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Other
1514.99.50Denatured1.3¢/kgFree (, S, )
1514.99.50.10Rape or colza oil and its fractionskg
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1514.99.50.20Mustard seed oil and its fractionskg
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1514.99.90Other6.4%Free (,S,)
1514.99.90.10Rape or colza oil and its fractionskg
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1514.99.90.20Mustard seed oil and its fractionskg
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1515Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
Linseed oil and its fractions
1515.11.00.00Crude oilkg6.3¢/kgFree (,S,)
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1515.19.00.00Otherkg6.3¢/kgFree (, S,)
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Corn (maize) oil and its fractions
1515.21.00.00Crude oilkg3.4%Free (, S, )
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1515.29.00Other3.4%Free (, S, )
1515.29.00.20Once-refined (subjected to alkalai or caustic wash, but not bleached or deodorized)kg
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1515.29.00.40Other (fully refined, washed, bleached or deodorized)kg
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1515.30.00.00Castor oil and its fractionskgFree
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1515.50.00.00Sesame oil and its fractionskg0.68¢/kgFree (*,S,)
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1515.60.05.00Microbial fats and oils and their fractionskg3.2%Free (*,JS,)
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1515.90Other
1515.90.21.00Nut oilskgFree
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1515.90.60.00Jojoba oil and its fractionskg2.3%Free (*,JS,)
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1515.90.81Other3.2%Free (*,JS,)
1515.90.81.10Hemp oilkg
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1515.90.81.90Otherkg
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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
1516.10.00.00Animal fats and oils and their fractionskg7¢/kgFree (,S,)
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1516.20Vegetable fats and oils and their fractions
1516.20.10.00Rapeseed oilkg7.7%Free (,S,)
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1516.20.91.00Otherkg8.8¢/kgFree (, S, )
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1516.30.00.00Microbial fats and oils and their fractionskg8.8¢/kgFree (, S, )
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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
1517.10.00.00Margarine, excluding liquid margarinekg12.3¢/kgFree (,S,)
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1517.90Other
Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive
1517.90.10Containing 5 percent or more by weight of soybean oil or any fraction thereof18%Free (,S,)
1517.90.10.20Salad and cooking oilskg
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Baking or frying fats
1517.90.10.40Wholly of vegetable oilskg
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1517.90.10.60Otherkg
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1517.90.10.80Otherkg
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1517.90.20Other8%Free (,S,)
1517.90.20.20Salad and cooking oilskg
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Baking or frying fats
1517.90.20.40Wholly of vegetable oilskg
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1517.90.20.60Otherkg
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1517.90.20.80Otherkg
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Other
Dairy products described in additional U.S. note 1 to chapter 4
1517.90.45.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionskg11¢/kgFree (,S,)
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1517.90.50.00Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisionskg, kg cmsc11¢/kgFree (,S,)
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1517.90.60.00Otherkg, kg cmsc34.2¢/kgFree (,S,) See 9822.04.25 () See 9918.04.60, 9918.04.68 ()
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1517.90.90Other8.8¢/kgFree (, S, )
1517.90.90.15Partially hydrogenated salad and cooking oilkg
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1517.90.90.25Soybean oil, wholly hydrogenatedkg
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1517.90.90.85Cottonseed oil, wholly hydrogenatedkg
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1517.90.90.90Otherkg
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1518.00Animal, 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
1518.00.20.00Of linseed or flaxseed oilkg6.3¢/kgFree (, S, )
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1518.00.40.00Otherkg8%Free (,S,)
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1520.00.00.00Glycerol, crude; glycerol waters and glycerol lyeskgFree
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1521Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or colored
1521.10.00Vegetable waxesFree
1521.10.00.20Candelillakg
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1521.10.00.40Carnaubakg
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1521.10.00.60Otherkg
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1521.90Other
1521.90.20.00Bleached beeswaxkg4.8%Free (,S,)
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1521.90.40.00OtherkgFree
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1522.00.00.00Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxeskg3.8%Free (, S, )
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