HS 151221 Cotton-seed oil and its fractions
Quick Answer: Cotton-seed oil and its fractions imported under HS 151221 enters the UK at 6.00%, the EU with no specific ad valorem rate listed in sample data, and the US at 5.6¢/kg or duty-free for certain preferential trade agreements, with a 6.6¢/kg rate also noted. This HS code specifically covers crude and refined cotton-seed oil, as well as fractions of this oil, such as those separated by physical processes like chilling. Importers should be aware of the varied duty structures across major markets, particularly the specific per-kilogram duties in the US which can fluctuate based on origin. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1512210000 | — | — | — |
| 1512211000 | — | — | — |
| 1512219000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1512210000 | — | — | — |
| 1512211000 | — | — | — |
| 1512219000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1512210000 | 5.6¢/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 1512.21?
Imports of Cotton-seed oil and its fractions 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 151221 cover?
This subheading covers crude cotton-seed oil and its fractions, as defined by the World Customs Organization's Harmonized System Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this includes oil extracted from cotton seeds that has not undergone further processing beyond initial extraction and separation of fractions. The EU's TARIC database also aligns with this, specifying that the oil must be derived from cotton seeds (Gossypium spp.) and can be in its crude form or separated into liquid and solid fractions.
What falls outside HS 151221?
The following products are excluded from HS 151221: refined cotton-seed oil, which is classified under HS 151229; cotton linters, which are fibrous materials obtained from cotton seeds and classified elsewhere; and any edible oils derived from other seeds or plants, such as soybean oil (HS 1507) or sunflower oil (HS 151211). Products that have undergone significant chemical modification or are blended with other oils, unless specifically listed as fractions, would also not fall under this subheading.
What are common classification mistakes for HS 151221?
A common error is the misclassification of refined or partially refined cotton-seed oil as crude oil under HS 151221. General Rule of Interpretation (GRI) 1 for the interpretation of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If the oil has undergone processes beyond simple extraction and fractionation, such as degumming, neutralization, bleaching, or deodorization, it would likely be classified under HS 151229, "Other" cotton-seed oil.
How should importers classify products under HS 151221?
The correct procedure for classifying products under HS 151221 involves a thorough examination of the product's processing and composition. 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. It is crucial to obtain detailed product specifications from the supplier, including information on extraction methods and any subsequent treatments, to ensure accurate classification.
How is the duty calculated for products under HS 151221?
A shipment of 10,000 kilograms of crude cotton-seed 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 × 10% = $1,500.00). This MFN rate is published in the USITC Harmonized Tariff Schedule for HS 151221.
Which trade agreements reduce duties for HS 151221?
Several free trade agreements may reduce the applicable duty rate for HS 151221. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating cotton-seed oil from Canada or Mexico may enter the US duty-free. To claim this preference, a self-certified origin statement is typically required. Similarly, if originating from a beneficiary country under the Generalized System of Preferences (GSP), a GSP Form A may be necessary for duty-free entry into the US. The EU may offer preferential rates under agreements with specific countries, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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 151221 (Cotton-seed oil and its fractions)?
The Most Favored Nation (MFN) duty rate for HS code 151221 is typically 6.00% ad valorem or 5.6¢/kg. However, preferential duty rates are available for imports from certain countries. For example, under various trade agreements, the duty rate can be Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment.
How is the duty for HS code 151221 calculated, and can you provide an example?
The duty for HS code 151221 can be calculated either on an ad valorem basis (a percentage of the value) or a specific rate per kilogram. For example, if the MFN duty rate is 6.00% ad valorem and the declared value of the cotton-seed oil is $10,000, the ad valorem duty would be $10,000 * 0.06 = $600. If the specific rate is 5.6¢/kg and you are importing 5,000 kg, the specific duty would be 5,000 kg * $0.056/kg = $280. The importing country's customs authority will apply the rate that results in the higher duty amount (often referred to as the 'general' or 'assessed' rate).
What are the key classification criteria for HS code 151221?
HS code 151221 covers crude or refined cotton-seed oil and its fractions, whether or not refined, but not chemically modified. The primary criterion is that the oil must be derived from cotton seeds (Gossypium spp.). This includes oils obtained by pressing or solvent extraction. Fractions refer to specific cuts of the oil based on melting point or other physical properties. Oils that have undergone chemical modification, such as esterification, would be classified elsewhere.
What documentation is typically required for importing cotton-seed oil under HS code 151221?
Standard import documentation for HS code 151221 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, additional documents may be required. These can include a certificate of origin to claim preferential duty rates, a phytosanitary certificate to ensure the product meets health and safety standards, and potentially an analysis certificate from the supplier detailing the oil's specifications (e.g., fatty acid composition, purity).
Which common trade agreements offer preferential duty rates for HS code 151221?
Several trade agreements provide preferential duty rates for HS code 151221. For instance, the United States has agreements like the USMCA (formerly NAFTA) which may offer reduced or free entry for goods originating from Canada or Mexico. The European Union's TARIC system lists numerous preferential rates under agreements with countries such as Switzerland, Norway, and various ACP (African, Caribbean, and Pacific) states. Similarly, the UK Trade Tariff reflects preferences under its global network of Free Trade Agreements. Importers should always verify the specific origin of their cotton-seed oil and consult the relevant preferential tariff schedule to confirm eligibility.