HTS heading 1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified — 11 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified + Ch. 99 | not stated | — |
| 1504.10 | Fish-liver oils and their fractions + Ch. 99 | not stated | — |
| 1504.10.20.00 | Cod + Ch. 99 | Free | kg |
| 1504.10.40.00 | Other + Ch. 99 | 2.5% | kg |
| 1504.20 | Fats and oils and their fractions, of fish, other than liver oils + Ch. 99 | not stated | — |
| 1504.20.20.00 | Cod + Ch. 99 | Free | kg |
| 1504.20.40.00 | Herring + Ch. 99 | 1¢/kg | kg |
| 1504.20.60 | Other + Ch. 99 | 1.5¢/kg + 5% | — |
| 1504.20.60.20 | Menhaden + Ch. 99 | 1.5¢/kg + 5% (inherited from 1504.20.60) | kg |
| 1504.20.60.40 | Other + Ch. 99 | 1.5¢/kg + 5% (inherited from 1504.20.60) | kg |
| 1504.30.00.00 | Fats and oils and their fractions, of marine mammals + Ch. 99 | 1.7¢/kg + 5% | kg |
2 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
11 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.