HS 151090 Other

Quick Answer: Oils and fats derived from the processing of animal or vegetable fats and oils, not elsewhere specified, imported under HS 151090 enter the UK at 134.00 GBP per 100 kg, the EU at 160.30 EUR per 100 kg, and the US at 17.6¢/kg on contents and container for some lines, with others free. This residual classification captures various processed oils and fats that do not fit into more specific HS headings within Chapter 15. Importers and customs brokers should carefully review the specific composition and origin of these products to ensure accurate classification and compliance with the applicable duty rates and any potential trade restrictions. CustomTariffs aggregates this data to assist in trade compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1510900000 134.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1510900000 160.30 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1510901000 Free — ["kg"]
151090 — — —
1510902000 5¢/kg on contents and container Free (17 programs) ["kg"]
1510909000 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 1510.90?

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?

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What products does HS 151090 cover?

This subheading covers other oils and their fractions obtained from synthesis, which are not specifically listed under preceding subheadings of heading 1510. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one for synthetic oils and their derivatives that do not fit into more specific classifications within Chapter 15. For instance, it may include certain synthetic lubricants or base oils derived from chemical processes, provided they meet the criteria of being "other" than those already defined.

What falls outside HS 151090?

The following products are excluded from HS 151090: crude petroleum oils, oils obtained from bituminous minerals, and all products of their distillation, as well as oils obtained from petroleum and bituminous minerals (heading 2709 and 2710). Also excluded are fixed vegetable or animal fats and oils, and their fractions, whether or not refined, but not chemically modified (Chapter 15, headings 1501-1509), and chemically modified oils and fats (heading 1518). For example, refined soybean oil (1507.90) or mineral oil (2710.19) would not be classified here.

What are common classification mistakes for HS 151090?

A common error is misinterpreting the "other" designation, leading to the incorrect classification of products that should fall under more specific headings within Chapter 15 or other chapters. For example, mistaking a refined vegetable oil for a synthetic oil could result in misclassification. Adherence to General Interpretative Rule 3(c) is crucial, which states that goods are to be classified under the heading which occurs last in numerical order among those which equally merit consideration; however, this rule is secondary to specific Explanatory Notes and national tariff rulings.

How should importers classify products under HS 151090?

The correct procedure for classifying products under HS 151090 involves a thorough examination of the product's origin and composition. Importers and customs brokers must first determine if the product is a synthetic oil or a fraction thereof. If it is not crude petroleum, not derived from bituminous minerals, and not a fixed vegetable or animal fat or oil, and it is not chemically modified in a manner defined by other headings, then HS 151090 may be applicable. Consulting the WCO Harmonized System Explanatory Notes and relevant national tariff databases like the USITC HTS or EU TARIC is essential.

How is the duty calculated for products under HS 151090?

A shipment of 1,000 liters of a synthetic lubricant base oil, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 1510.90.0000.

Which trade agreements reduce duties for HS 151090?

Several free trade agreements may reduce the applicable duty rate for HS 151090, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also provide preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin, depending on the agreement and origin country, is typically required by customs authorities.

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Which HS Codes Are Related?

HS 150990 HS 151590 HS 151190 HS 150890 HS 150190 HS 150290

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 151090, specifically for 'other' oils and fats derived from olive oil?

Import duty rates for HS code 151090, which covers 'Other oils and fats and their fractions, obtained from olive oil, whether or not refined, but not chemically modified', vary significantly by importing country. For example, the UK's duty rate can be 134.00 GBP / 100 kg. The EU's rate under TARIC can be 160.30 EUR / 100 kg. In the United States, the duty rate under the USITC Harmonized Tariff Schedule is often listed as Free for Most Favored Nation (MFN) status, but specific trade agreements or origin rules may apply. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.

How is the import duty for HS code 151090 calculated, and can you provide an example?

The calculation of import duty for HS code 151090 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For instance, if a country imposes a specific duty of 134.00 GBP per 100 kg and an importer brings in 500 kg of product classified under 151090, the duty would be calculated as follows: (500 kg / 100 kg) * 134.00 GBP/100 kg = 5 * 134.00 GBP = 670.00 GBP. If the duty were ad valorem, say 3.5%, and the value of the shipment was 10,000 GBP, the duty would be 3.5% of 10,000 GBP = 350.00 GBP. It is crucial to verify the exact duty basis (specific, ad valorem, or a combination) and rate for the destination country.

What are the key classification criteria to ensure a product falls under HS code 151090?

To be classified under HS code 151090, the product must be an oil or fat, or a fraction thereof, that is obtained from olive oil. Crucially, these oils and fats must not be chemically modified. This means processes like esterification or transesterification that alter the chemical structure are excluded. The oils can be refined or unrefined, but the 'other' designation implies they do not fit into more specific subheadings within Chapter 15 that might relate to virgin olive oil or other primary olive oil derivatives. Verification often involves reviewing the product's origin, processing, and chemical composition against the Explanatory Notes of the Harmonized System and national tariff rulings.

What documentation is typically required for importing goods under HS code 151090?

Standard import documentation for HS code 151090 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the 'other' olive oil derivative, additional documents may be required. These can include a certificate of origin to claim preferential duty rates under trade agreements, laboratory analysis reports to confirm the product's composition and origin (especially if it's a refined or fractionated product), and phytosanitary certificates or health certificates to meet food safety or agricultural import requirements. Importers should consult the customs authority of the destination country for a comprehensive list.

How do trade agreements, such as Free Trade Agreements (FTAs), impact the duty rates for HS code 151090?

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 151090, provided the goods meet the rules of origin stipulated in the agreement. For example, if a shipment of 'other' olive oil derivatives originates from a country that has an FTA with the importing country (e.g., a UK-EU trade deal or a US-Canada agreement), and the product satisfies the specific origin criteria (often based on percentage of local content or specific manufacturing processes), it may qualify for a preferential duty rate, which could be Free. To benefit from these agreements, importers must typically provide a valid Certificate of Origin issued by the exporter or producer, demonstrating compliance with the FTA's rules of origin. Without this, the standard MFN duty rate will apply.