HS 150430 Fats and oils and their fractions, of marine mammals

The Most Favored Nation (MFN) duty rate for HS code 150430 into the United States is 10.90% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), South Korea (KR), Mexico (MX - under USMCA, though not explicitly listed in the sample rates provided, it's a common trade partner), Oman (OM), Peru (PE), Singapore (SG), and others may receive duty-free entry (Free). It is crucial to consult the Harmonized Tariff Schedule of the United States (USHTS) for the most current and specific rates applicable to the country of origin. You can access the USHTS on the U.S. International Trade Commission (USITC) website.

While many rates for 150430 are ad valorem (a percentage of the value), some specific rates might be a combination of a specific duty (e.g., per kilogram) and an ad valorem component. For instance, a hypothetical rate of '1.7¢/kg + 5%' means you would calculate the duty based on the weight and the value separately and then sum them. Example: If you import 100 kg of marine mammal fat valued at $500, and the rate is 1.7¢/kg + 5% ad valorem: Specific duty = 100 kg * $0.017/kg = $1.70. Ad valorem duty = 5% of $500 = $25.00. Total duty = $1.70 + $25.00 = $26.70. Always verify the exact calculation basis with the applicable tariff schedule.

HS code 150430 covers fats and oils, and their fractions, derived from marine mammals. This includes products like whale oil, seal oil, and fish liver oils (when not specified elsewhere). The key criterion is the origin of the fat or oil: it must be from a marine mammal. The classification is based on the Chapter Notes and Heading Notes of the Harmonized System. For example, crude oils, refined oils, and fractions obtained by processing (like hydrogenation or interesterification) are all covered, provided they originate from marine mammals and are not specifically excluded or classified under a more specific heading. The World Customs Organization (WCO) provides guidance on HS interpretation.

When importing goods classified under HS code 150430, standard import documentation is required, which generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) is usually mandatory, demonstrating that the goods meet the rules of origin for that specific agreement. Depending on the end-use and country of import, additional certifications related to health, safety, or environmental regulations might be necessary. For instance, if the marine mammal products are for human consumption or pharmaceutical use, specific health certificates or permits may be required by agencies like the FDA in the US.

Several trade agreements can provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS code 150430. Examples include agreements with countries like Australia (AU), Chile (CL), Colombia (CO), South Korea (KR), and Peru (PE), which often have specific provisions for originating goods. The United States-Mexico-Canada Agreement (USMCA) may also apply if the goods originate from Canada or Mexico and meet the relevant rules of origin. Importers must verify the specific terms and conditions of each trade agreement, including the rules of origin and required documentation (like a Certificate of Origin), to benefit from these reduced or eliminated duties. Consulting the tariff schedule of the importing country (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) is essential.