HS 151411 Low-erucic-acid rape or colza oil and its fractions

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What products does HS 151411 cover?

This subheading covers crude, semi-refined, or refined rape or colza oil that has a low erucic acid content, as well as its fractions. According to the World Customs Organization's Harmonized System Nomenclature, Heading 1514 specifically pertains to "Rape or colza oil and its fractions, whether or not refined, but not chemically modified." Subheading 151411 further narrows this to oils with a low erucic acid content, typically defined as less than 2% erucic acid by weight, as per industry standards and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.

What falls outside HS 151411?

The following products are excluded from HS 151411: rape or colza oil with a high erucic acid content (which falls under 151491), oils that have been chemically modified (e.g., through esterification or hydrogenation, which would be classified in Chapter 29), and other vegetable oils not derived from rape or colza seeds, such as soybean oil (HS 1507) or sunflower oil (HS 1512). Additionally, mixtures containing these oils where the rape or colza oil is not the predominant component by weight or value might be classified elsewhere based on the overall composition, following General Rule of Interpretation (GRI) 3.

What are common classification mistakes for HS 151411?

A common error is misinterpreting the "low-erucic-acid" requirement. Importers may incorrectly classify high-erucic-acid rape or colza oil under this subheading, or vice-versa. Another mistake involves not distinguishing between chemically modified and unmodified oils; chemically modified oils are excluded from Chapter 15 and are typically classified under Chapter 29. Furthermore, confusion can arise with blended oils, where the classification should be based on the principal constituent according to GRI 3, rather than assuming it falls under 151411 if rape or colza oil is present but not the primary component.

How should importers classify products under HS 151411?

The correct procedure for classifying products under HS 151411 involves a multi-step approach. First, confirm that the oil is derived from rape or colza seeds. Second, verify its erucic acid content; a laboratory analysis certificate stating less than 2% erucic acid is crucial. Third, ensure the oil has not undergone chemical modification. Consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, for specific definitions and notes. Customs brokers should review product specifications and analytical reports to ensure accurate classification.

How is the duty calculated for products under HS 151411?

A shipment of 10,000 kilograms of low-erucic-acid rapeseed 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 rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 151411.10.00 for crude oil, or a similar rate for refined oil, depending on the specific product form.

Which trade agreements reduce duties for HS 151411?

Several free trade agreements may reduce the applicable duty rate for HS 151411, including the United States-Mexico-Canada Agreement (USMCA), where qualifying goods originating from Canada or Mexico may be eligible for a duty rate of Free. For goods originating from developing countries under the Generalized System of Preferences (GSP), the rate can also be Free. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA, or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country's customs authority.

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