HS 151190 Other
Quick Answer: Vegetable fats and oils, other than those of heading 1511, imported under HS 151190 enter the UK at rates up to 12.00%, the EU at rates up to 12.80%, and the US duty-free under the MFN rate. This classification applies to various vegetable fats and oils not specifically listed in other subheadings of heading 1511, such as certain refined or hydrogenated vegetable oils. Importers should verify specific product composition and intended use against the detailed tariff schedules of the destination country. According to CustomTariffs data, significant duty rate variations exist across major trading blocs, necessitating careful planning for cost-effective import operations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1511900000 | — | — | — |
| 1511901100 | 12.00 % | — | — |
| 1511901900 | 10.00 % | — | — |
| 1511901920 | 10.00 % | — | — |
| 1511901990 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1511909100 | — | — | — |
| 1511909190 | — | — | — |
| 1511909900 | 9.00 % | — | — |
| 1511900000 | — | — | — |
| 1511901100 | 12.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1511900000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 151190 cover?
This subheading covers "other" fixed vegetable fats and oils, and their fractions, of the description specified in heading 1511, which are not chemically modified. According to the World Customs Organization (WCO) Harmonized System Nomenclature, heading 1511 specifically pertains to palm oil and its fractions. Therefore, HS 151190 encompasses all palm oil and its fractions that do not fit into more specific subheadings within 1511, such as crude palm oil or palm stearin, and have not undergone chemical modification. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on specific fractions and their classification.
What falls outside HS 151190?
The following products are excluded from HS 151190: crude palm oil (typically classified under 1511.10), palm stearin (often classified under 1511.90.10 if it meets specific criteria), and any palm oil or fractions that have been chemically modified, such as through esterification or hydrogenation, which would place them in different headings. For example, hydrogenated palm oil would be classified under Chapter 15 based on its modified state, not under heading 1511. It is crucial to distinguish between physical fractionation and chemical modification.
What are common classification mistakes for HS 151190?
A common error is misinterpreting the scope of "other" within HS 151190, leading to the incorrect classification of chemically modified palm oil products. General Interpretative Rule 1 (GIR 1) of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also mistakenly classify fractions that are specifically defined in other subheadings of 1511 under this "other" category, overlooking more precise classifications. Ensuring the product is indeed a fixed vegetable fat or oil of palm origin and is not chemically altered is paramount.
How should importers classify products under HS 151190?
The correct procedure for classifying products under HS 151190 involves a detailed examination of the product's origin and processing. Importers and customs brokers must first confirm that the product is a fixed vegetable fat or oil derived from the palm tree. Subsequently, they must verify that it is not crude palm oil or a specifically defined fraction like palm stearin that has its own subheading. Crucially, the product must not have undergone any chemical modification; physical fractionation is permissible. Consulting the WCO HS Explanatory Notes and national tariff schedules, such as the USITC HTS or EU TARIC, is essential for accurate determination.
How is the duty calculated for products under HS 151190?
A shipment of 10,000 kilograms of refined palm 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. The calculation is: 10% of $15,000 USD = $1,500.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 1511.90.90.00, which is a common classification for refined palm oil not otherwise specified.
Which trade agreements reduce duties for HS 151190?
Several free trade agreements may reduce the applicable duty rate for HS 151190, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) program may also provide preferential rates, often "Free," for eligible products from designated developing countries, such as Indonesia and Malaysia, which are significant palm oil producers. To claim these preferences, a valid GSP Form A or a self-certified origin statement compliant with USMCA rules is typically required, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 151190, and how can I determine the most favorable rate?
HS code 151190, covering 'Other' fixed vegetable oils and their fractions, has varying duty rates depending on the importing country and applicable trade agreements. For example, under the US MFN tariff, the rate is 3.5% ad valorem. In the EU, the TARIC system may list rates from 0% to 10% depending on specific product characteristics and origin. The UK Trade Tariff also shows different rates, often around 0% to 10%. To determine the most favorable rate, importers and brokers must consult the specific tariff schedule of the destination country and check for eligibility under Free Trade Agreements (FTAs) or other preferential programs. This often requires a Certificate of Origin.
What specific criteria differentiate products classified under HS 151190 from other headings within Chapter 15?
HS code 151190 is a residual ('Other') category for fixed vegetable oils and their fractions that are not specifically listed under other subheadings of heading 1511. Heading 1511 itself covers 'Palm oil and its fractions, whether or not refined, but not chemically modified.' Therefore, 151190 would apply to palm oil or its fractions that have undergone specific refining processes not covered by other subheadings, or to other fixed vegetable oils and their fractions not elsewhere specified in Chapter 15. Key classification hinges on the specific type of oil, its origin (vegetable), whether it's fixed (non-volatile), and if it has been chemically modified. If an oil is chemically modified or falls under a more specific vegetable oil heading (e.g., olive oil, soybean oil), it would not be classified under 151190.
What documentation is typically required when importing goods classified under HS 151190?
Standard documentation for importing goods under HS 151190 includes a commercial invoice detailing the product, quantity, value, and origin; a packing list; and a bill of lading or air waybill. Crucially, depending on the destination country and any claimed preferential duty rates, a Certificate of Origin may be mandatory. For edible oils, health certificates or phytosanitary certificates might also be required to ensure compliance with food safety and agricultural regulations. Importers should verify the specific documentation requirements with the customs authorities of the importing country or their customs broker.
How is the import duty for HS 151190 calculated, and can you provide an example?
Import duty for HS 151190 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 Most Favored Nation (MFN) duty rate for a specific country is 3.5% ad valorem, and the declared customs value of a shipment of 'other' palm oil fractions is $10,000 USD, the import duty would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so it's essential to consult the applicable tariff schedule.
Which common trade agreements might offer preferential duty rates for HS 151190, and what are the general requirements to benefit?
Preferential duty rates for HS 151190 can often be accessed through Free Trade Agreements (FTAs). For instance, if importing into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) might offer reduced or zero duties on qualifying goods originating from Canada or Mexico. Similarly, the EU has numerous FTAs with countries worldwide that could impact duties on goods entering the EU. The UK also has its own set of FTAs post-Brexit. To benefit from these preferential rates, goods must generally meet the Rules of Origin stipulated in the specific trade agreement, proving they are 'originating' from the partner country. This typically requires submitting a valid Certificate of Origin issued by the exporter or producer.