HTS heading 1514
Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified — 16 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 1514 | Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified + Ch. 99 | not stated | — |
| 1514.11.00.00 | Crude oil + Ch. 99 | 6.4% | kg |
| 1514.19.00.00 | Other + Ch. 99 | 6.4% | kg |
| 1514.91 | Crude oil + Ch. 99 | not stated | — |
| 1514.91.10.00 | Imported to be used in the manufacture of rubber substitutes or lubricating oil + Ch. 99 | Free | kg |
| 1514.91.90 | Other + Ch. 99 | 6.4% | — |
| 1514.91.90.10 | Rape or colza oil and its fractions + Ch. 99 | 6.4% (inherited from 1514.91.90) | kg |
| 1514.91.90.20 | Mustard seed oil and its fractions + Ch. 99 | 6.4% (inherited from 1514.91.90) | kg |
| 1514.99 | Other + Ch. 99 | not stated | — |
| 1514.99.10.00 | Imported to be used in the manufacture of rubber substitutes or lubricating oil + Ch. 99 | Free | kg |
| 1514.99.50 | Denatured + Ch. 99 | 1.3¢/kg | — |
| 1514.99.50.10 | Rape or colza oil and its fractions + Ch. 99 | 1.3¢/kg (inherited from 1514.99.50) | kg |
| 1514.99.50.20 | Mustard seed oil and its fractions + Ch. 99 | 1.3¢/kg (inherited from 1514.99.50) | kg |
| 1514.99.90 | Other + Ch. 99 | 6.4% | — |
| 1514.99.90.10 | Rape or colza oil and its fractions + Ch. 99 | 6.4% (inherited from 1514.99.90) | kg |
| 1514.99.90.20 | Mustard seed oil and its fractions + Ch. 99 | 6.4% (inherited from 1514.99.90) | kg |
6 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
16 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.