HS 150790 Other
Quick Answer: Soybean oil, not chemically modified, other than crude, imported under HS 150790 enters the UK at 8.00%, the EU with no specific MFN rate listed, and the US duty-free for many trade partners, with a 10% MFN rate for others. This classification covers refined soybean oil and fractions thereof, excluding crude soybean oil (HS 150710). Importers should verify specific preferential rates based on country of origin. CustomTariffs aggregates this data, highlighting the importance of accurate classification for duty optimization.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1507900000 | — | — | — |
| 1507901000 | — | — | — |
| 1507909000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1507900000 | — | — | — |
| 1507901000 | — | — | — |
| 1507909000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1507902000 | Free | — | ["kg"] |
| 150790 | — | — | — |
| 15079040 | 19.1% | Free (17 programs) | — |
| 1507904020 | — | — | ["kg"] |
| 1507904040 | — | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 1507.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 150790 cover?
This subheading covers "other" fixed vegetable oils derived from soybeans, not chemically modified, and their fractions. According to the World Customs Organization's Harmonized System Nomenclature, Heading 1507 specifically pertains to soybean oil and its fractions. Subheading 1507.90 is the residual category for these oils and fractions when they do not meet the criteria for more specific subheadings, such as crude soybean oil (1507.10) or refined soybean oil (1507.90.10). The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this broad definition, encompassing various forms of processed soybean oil beyond its crude state.
What falls outside HS 150790?
The following products are excluded from HS 150790: crude soybean oil, which is classified under 1507.10, and soybean oil that has undergone chemical modification, such as esterification or transesterification, which would typically fall under other headings like 1518.00. Additionally, fractions of soybean oil that are specifically defined and classified elsewhere, such as those used for pharmaceutical purposes or as food additives, may be excluded. For instance, soybean oil used as a carrier in certain medicinal preparations would be classified based on the preparation itself, not as crude or refined oil.
What are common classification mistakes for HS 150790?
A common error is misclassifying soybean oil that has undergone minor processing or purification steps as "crude" when it should be considered "refined" or vice versa, leading to incorrect duty rates. Another mistake involves confusing soybean oil with other vegetable oils, such as rapeseed oil or sunflower oil, which have distinct HS codes. Furthermore, failing to recognize when soybean oil is a component of a mixture or preparation, and thus classified as part of that mixture under a different heading, is also a frequent oversight, potentially violating General Rule of Interpretation (GRI) 3.
How should importers classify products under HS 150790?
The correct procedure for classifying products under HS 150790 involves a thorough examination of the product's processing and composition. Importers and customs brokers must first determine if the product is indeed soybean oil and if it is chemically modified. If it is not crude (1507.10), and not chemically modified, it likely falls under 1507.90. Next, they should consult the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC) to identify any further subdivisions within 1507.90, such as refined soybean oil (1507.90.10 in the US HTS), and verify the product's characteristics against these descriptions.
How is the duty calculated for products under HS 150790?
A shipment of 10,000 kilograms of refined soybean oil declared at a customs value of $15,000 USD would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 0.10 = $1,500.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 1507.90.10 (Refined soybean oil).
Which trade agreements reduce duties for HS 150790?
Several free trade agreements may reduce the applicable duty rate for HS 150790, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and the importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 150790?
The Most Favored Nation (MFN) duty rate for HS code 150790 is 8.00% ad valorem. However, preferential duty rates are available for imports from certain countries. For example, imports from Australia (AU), South Korea (KR), and Singapore (SG) may be Free. It is crucial to consult the relevant tariff schedule (e.g., USITC Harmonized Tariff Schedule, EU TARIC, or UK Trade Tariff) for the specific origin country to determine the applicable duty rate.
What criteria determine if a product falls under HS code 150790 (Other) for soybean oil?
HS code 150790 covers 'Other' fixed vegetable oils derived from soybeans, not specifically listed under other subheadings of 1507. This typically includes crude soybean oil, refined soybean oil, and soybean oil that has undergone processes other than simple extraction, provided it is not otherwise classified. Classification hinges on the specific processing and purity of the soybean oil. If the oil is intended for uses beyond simple food preparation or industrial applications covered by more specific codes, it would likely fall here. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.
What documentation is typically required for importing goods under HS code 150790?
For imports classified under HS code 150790, standard documentation usually includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and intended use, a certificate of origin may be required to claim preferential duty rates. Additionally, importers may need to provide product specifications or a manufacturer's declaration to confirm the nature and processing of the soybean oil, especially if it is subject to specific food safety or quality regulations. Consult your customs broker for a comprehensive list based on your specific import.
Which trade agreements commonly offer preferential duty rates for HS code 150790?
Several trade agreements can provide preferential duty rates for HS code 150790. For instance, agreements with countries like Australia (AU), South Korea (KR), and Singapore (SG) often grant Free entry or reduced rates. Other agreements, such as those with Chile (CL), Colombia (CO), or Peru (PE), may also offer benefits. Importers should verify the specific terms of the applicable Free Trade Agreement (FTA) and ensure they meet all rules of origin requirements to claim these reduced duties.
How is the import duty for HS code 150790 calculated, and can you provide an example?
The import duty for HS code 150790 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 8.00% and you import 10,000 kilograms (kg) of soybean oil with a customs value of $1.50 per kg, the total customs value is $15,000. The duty amount would be calculated as: 8.00% of $15,000 = $1,200. If a preferential rate applies, such as Free, the duty would be $0. It is essential to use the correct customs value, which includes the cost of the goods, insurance, and freight to the port of importation.