HS 150990 Other
Quick Answer: Olive oil and its fractions, not chemically modified, imported under HS 150990, enter the UK at 112.00 GBP per 100 kg, the EU at 134.60 EUR per 100 kg, and the US with rates varying from free to 17.6¢/kg on contents and container depending on the country of origin. This classification specifically covers "other" fixed vegetable oils and their fractions, excluding those already classified under more specific subheadings within Chapter 15. Importers should carefully verify the origin of their olive oil to determine the applicable US duty rate. CustomTariffs aggregates this data, highlighting the importance of origin-specific tariff research for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1509900000 | 112.00 GBP / 100 kg | — | — |
| 1509900010 | 112.00 GBP / 100 kg | — | — |
| 1509900090 | 112.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1509900000 | 134.60 EUR / 100 kg | — | — |
| 1509900090 | 134.60 EUR / 100 kg | — | — |
| 1509900010 | 134.60 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1509902000 | 5¢/kg on contents and container | Free (17 programs) | ["kg"] |
| 150990 | — | — | — |
| 1509904000 | 3.4¢/kg | Free (17 programs) | ["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 1509.90?
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, GSP, and 14 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 150990 cover?
This subheading covers "Other" fixed vegetable oils and their fractions, whether or not refined, but not chemically modified, that are not specifically listed under HS 1509.10 (Olive oil, virgin) or 1509.90.10 (Olive oil, other). According to the WCO Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), this category is a residual for edible fixed vegetable oils and their fractions, excluding those derived from olives, which are classified under 1509.10 or 1509.90.10. Examples include other edible vegetable oils like sunflower oil, rapeseed oil, or soybean oil, in their crude, refined, or fractionated forms, provided they are not chemically modified.
What falls outside HS 150990?
The following products are excluded from HS 150990: olive oils (virgin or other), which are specifically classified under HS 1509.10 and 1509.90.10 respectively. Additionally, chemically modified vegetable oils, such as hydrogenated oils used in margarines, are excluded and typically fall under other headings. Fixed vegetable oils for industrial uses (e.g., for soap making or lubricants) are also not covered here and would be classified elsewhere, often in Chapter 15 or Chapter 27 depending on their specific application and processing. For instance, castor oil for industrial purposes is classified under 1515.30.
What are common classification mistakes for HS 150990?
A common error is misclassifying olive oils under this "Other" subheading when they should be classified under 1509.10 (virgin olive oil) or 1509.90.10 (other olive oil). Another mistake involves including chemically modified vegetable oils, which are excluded by Note 1 to Chapter 15 of the Harmonized System. Importers may also incorrectly classify oils intended for non-edible industrial uses under this heading, failing to consider their specific end-use and the potential for classification in other chapters or subheadings based on General Rule of Interpretation (GRI) 3(b) if mixtures are involved.
How should importers classify products under HS 150990?
The correct procedure for classifying products under HS 150990 involves a systematic approach. First, determine if the product is a fixed vegetable oil or its fraction, not chemically modified. Next, verify that it is not an olive oil, which has specific subheadings within 1509. If it meets these criteria, and is not otherwise specifically listed in Chapter 15, then it falls under the "Other" category of 1509. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes for Chapter 15 for definitive guidance.
How is the duty calculated for products under HS 150990?
A shipment of 10,000 kilograms of refined sunflower oil, declared at a customs value of $15,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($15,000 USD × 5.0% = $750.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 1512.19.20.00, which is a more specific classification for sunflower oil, but for illustrative purposes of an "other" edible oil, the principle applies. Note that 1509.90 itself is for "Other" fixed vegetable oils, and sunflower oil would typically fall under 1512.19.
Which trade agreements reduce duties for HS 150990?
Several free trade agreements may reduce the applicable duty rate for HS 150990, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free rates for eligible goods from developing countries. For example, goods from Vietnam under the GSP could potentially benefit from a reduced rate. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 150990 (Other fixed vegetable fats and oils) in major markets?
HS code 150990, classified as 'Other' fixed vegetable oils and fats (excluding those of olives, soya-bean, ground-nut, rape, colza, sunflower seed, cotton seed, coconut, palm kernel, palm, or those chemically modified), faces varying duty rates. For example, in the UK, the standard duty is 112.00 GBP per 100 kg. In the EU, the rate is 134.60 EUR per 100 kg. The US applies a rate of 17.6 cents/kg on contents and container. Many preferential trade agreements offer reduced or free entry; for instance, under certain agreements (e.g., with Australia, South Korea, Singapore), the duty can be Free.
How is the import duty for HS 150990 calculated, and can you provide an example?
The duty calculation for HS 150990 typically involves a specific duty based on weight. For instance, if importing 500 kg of a product classified under 150990 into the UK, where the duty is 112.00 GBP per 100 kg, the calculation would be: (500 kg / 100 kg) * 112.00 GBP = 560.00 GBP. It is crucial to verify the exact quantity and units specified in the customs tariff for accurate duty assessment.
What are the key classification criteria to ensure a product falls under HS code 150990?
HS code 150990 is for 'Other' fixed vegetable oils and fats. This means the product must be a fixed (non-volatile) vegetable oil or fat that is not specifically listed under other headings within Chapter 15 of the Harmonized System. This includes oils and fats derived from less common sources like castor oil, tung oil, or other seeds and nuts not otherwise specified. Crucially, it must not be an essential oil or a resinoid, nor should it be olive oil, soya-bean oil, ground-nut oil, rape, colza or mustard oil, sunflower seed oil, cotton seed oil, coconut oil, palm kernel oil, palm oil, or chemically modified oils.
What documentation is typically required for importing goods classified under HS 150990?
Standard import documentation for HS 150990 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a Certificate of Origin may be required, especially if preferential duty rates are claimed under a Free Trade Agreement. Health or phytosanitary certificates might also be necessary to ensure the goods meet the importing country's food safety and agricultural standards. Importers should consult the specific customs regulations of the destination country.
Which common trade agreements offer preferential duty rates for HS code 150990?
Several trade agreements can provide preferential duty rates for HS code 150990. For example, the UK has agreements with countries like Australia (AU), Canada (CA), and South Korea (KR) that may offer reduced or zero duties. The EU has similar agreements with countries such as Chile (CL), Colombia (CO), and Singapore (SG). The United States also has agreements with countries like South Korea (KR) and Singapore (SG). To benefit from these rates, importers must ensure compliance with the rules of origin and possess the necessary proof of origin documentation as stipulated by each agreement.