HS 151491 Other
Quick Answer: Vegetable fats and oils, other than those of soya-bean, ground-nut or rapeseed, imported under HS 151491 enter the UK at 6.00%, the US with a range of rates including Free and 22.5%, and the EU with various classifications. This residual code captures fixed vegetable oils and their fractions, not elsewhere specified or included, that are not chemically modified. Importers should carefully verify the specific subheadings and applicable rates within each jurisdiction, as the "other" designation can lead to varied tariff treatments. According to CustomTariffs data, understanding these nuances is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1514910000 | — | — | — |
| 1514911000 | — | — | — |
| 1514919000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1514910000 | — | — | — |
| 1514911000 | — | — | — |
| 1514919000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1514919010 | — | — | ["kg"] |
| 15149190 | 6.4% | Free (17 programs) | — |
| 1514919020 | — | — | ["kg"] |
| 151491 | — | — | — |
| 1514911000 | Free | — | ["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 1514.91?
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, 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 151491 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 other subheadings within Heading 1514. This includes oils derived from plants other than rapeseed, colza, or mustard, and their respective fractions, as per the World Customs Organization (WCO) Harmonized System Nomenclature. For instance, certain specialty seed oils not otherwise specified would fall here, provided they meet the criteria of being fixed, vegetable-derived, and not chemically altered, as detailed in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC database.
What falls outside HS 151491?
The following products are excluded from HS 151491: fixed vegetable oils and their fractions that are chemically modified, such as through esterification or hydrogenation. Also excluded are oils specifically classified under other subheadings of Heading 1514, such as rapeseed oil, colza oil, or mustard oil, and their fractions. Furthermore, essential oils, which are volatile aromatic compounds, are classified elsewhere, typically in Chapter 33. For example, pure sunflower oil or soybean oil, if not otherwise specified, would fall under different subheadings within Heading 1514, not this "Other" category.
What are common classification mistakes for HS 151491?
A common error is misclassifying chemically modified vegetable oils under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If an oil has undergone chemical modification, such as hydrogenation to produce a semi-solid fat, it would be excluded from this subheading and likely classified under Chapter 15 notes pertaining to processed fats and oils. Importers may also mistakenly include oils that are specifically enumerated in other subheadings of Heading 1514.
How should importers classify products under HS 151491?
The correct procedure for classifying products under HS 151491 involves a thorough examination of the product's origin and processing. Importers and customs brokers must first determine if the product is a fixed vegetable oil or its fraction, derived from a plant source other than those specifically enumerated in preceding subheadings of Heading 1514. Crucially, they must verify that the oil has not undergone any chemical modification. Consulting the official tariff schedule, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes for Heading 1514 is essential for accurate classification.
How is the duty calculated for products under HS 151491?
A shipment of 1,000 kilograms of refined pumpkin seed oil, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value. Therefore, the calculation is $5,000 USD × 0.03 = $150.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 151491. Note that specific country of origin may have different rates or exemptions.
Which trade agreements reduce duties for HS 151491?
Several free trade agreements may reduce the applicable duty rate for HS 151491, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, 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 151491?
HS code 151491 covers 'Other fixed vegetable oils and fats, crude, refined or purified, not chemically modified, other than rapeseed, colza or mustard oil and their fractions'. The Most Favored Nation (MFN) duty rate can vary significantly by importing country. For example, the USITC Harmonized Tariff Schedule may list a rate around 6.00% ad valorem. However, preferential rates under various trade agreements can be substantially lower, with some countries offering duty-free entry (e.g., Free under agreements such as 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 for the applicable rate based on the origin of the goods.
How is the duty for HS 151491 calculated, and can you provide an example?
The duty calculation for HS code 151491 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity), or a combination. For an ad valorem duty, the calculation is straightforward: Duty = Value of Goods × Duty Rate. For example, if the duty rate is 6.00% ad valorem and you import 1,000 kg of product valued at $2,000 USD, the duty would be $2,000 USD × 6.00% = $120 USD. If a specific duty component is involved, it would be applied per unit (e.g., per kg or per liter). Always verify the specific calculation method and units used in the destination country's tariff.
What are the key classification criteria for HS code 151491?
HS code 151491 falls under Chapter 15 of the Harmonized System, which deals with animal or vegetable fats and oils. Specifically, it is for 'Other fixed vegetable oils and fats, crude, refined or purified, not chemically modified'. This means the product must be a fixed (non-volatile) vegetable oil or fat, not derived from rapeseed, colza, or mustard, and it must not have undergone chemical modification. The 'crude, refined or purified' aspect indicates that the processing level does not change its classification within this sub-heading, as long as it remains a fixed vegetable oil or fat and is not chemically altered.
Which common trade agreements offer preferential duty rates for HS code 151491?
Many trade agreements offer preferential duty rates for goods classified under HS code 151491. Examples include agreements between the US and countries like Australia (AU), South Korea (KR), and various Latin American nations (CL, CO, PA, PE). The European Union (EU) also has numerous Free Trade Agreements (FTAs) that could impact duties. The UK's trade agreements post-Brexit are also relevant. Importers should consult the specific preferential tariff treatment provisions within the relevant trade agreement and verify eligibility based on the goods' origin and the importer's compliance with the agreement's rules of origin. The 'Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' notation often seen in tariff schedules indicates countries with which preferential duty-free access may be available.
What documentation is typically required for importing goods under HS code 151491?
Standard import documentation for HS code 151491 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the product (e.g., crude vs. refined), additional documents may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, and potentially a phytosanitary certificate or laboratory analysis report to confirm the type and quality of the vegetable oil or fat, especially if it's intended for food use. Customs brokers should verify the specific requirements with the importing country's customs authority (e.g., CBP in the US, HMRC in the UK, or national customs agencies within the EU).