HS 151530 Castor oil and its fractions
Quick Answer: Castor oil and its fractions imported under HS 151530 enter the UK at 4.00%, the EU at 5.10%, and the US at free (MFN) or 6.6¢/kg. This Harmonized System code specifically covers castor oil, a vegetable oil derived from the seeds of the castor bean plant (Ricinus communis), and any fractions of this oil, which are portions separated by physical processes like cooling or filtration. These fractions may have different properties and applications. Importers should be aware of potential variations in duty rates based on the specific jurisdiction and the product's exact form. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515300000 | — | — | — |
| 1515301000 | — | — | — |
| 1515309000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515300000 | — | — | — |
| 1515301000 | — | — | — |
| 1515309000 | 5.10 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515300000 | 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 151530 cover?
This subheading covers castor oil and its fractions, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes crude castor oil and refined castor oil, as well as specific fractions obtained through physical or chemical processes, such as dewaxing or fractionation. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, encompassing castor oil derived from the seeds of the *Ricinus communis* plant, regardless of its processing level, provided it retains its essential characteristics.
What falls outside HS 151530?
The following products are excluded from HS 151530: castor oil that has undergone significant chemical modification beyond simple fractionation or refining, such as esterification or hydrogenation, which would typically place it in other headings like 1518 or 2915. Additionally, castor oil seeds themselves (HS 1207.40) and castor oil cake or meal (HS 2306.90) are classified separately. Products where castor oil is a minor component in a mixture or preparation, and not the primary constituent, will also be classified under different headings based on the nature of the mixture.
What are common classification mistakes for HS 151530?
A common error is misclassifying castor oil that has been chemically modified. For instance, if castor oil is reacted with other substances to form esters, it may fall under heading 2915 or 1518, not 151530. Importers must carefully review the processing steps. Another mistake is confusing castor oil with other vegetable oils; while both are in Chapter 15, specific oils have distinct subheadings. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 151530?
The correct procedure for classifying castor oil and its fractions involves consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Importers and customs brokers must examine the product's origin, processing, and intended use. The key is to determine if the product is solely castor oil or a fraction thereof, without significant chemical modification. Reviewing the WCO Explanatory Notes for Heading 1515 provides further guidance on the scope of this classification.
How is the duty calculated for products under HS 151530?
A shipment of 1,000 kilograms of refined castor oil, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 151530.9000.
Which trade agreements reduce duties for HS 151530?
Several free trade agreements may reduce the applicable duty rate for HS 151530, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty rate of Free for originating castor oil from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free rates for eligible products from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction's requirements.
```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 castor oil and its fractions (HS 151530) into the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), castor oil and its fractions, classified under HS code 151530, are generally subject to a Most Favored Nation (MFN) duty rate of 3.5% ad valorem. For example, if you import 1000 kg of castor oil valued at $2,000, the duty would be 3.5% of $2,000, which equals $70.00. It is crucial to verify the specific duty rate applicable at the time of import, as rates can change and preferential rates may apply under certain trade agreements. Consult the latest USITC tariff schedule for definitive rates.
How is castor oil distinguished from other vegetable oils for HS classification purposes?
HS code 151530 specifically covers 'Castor oil and its fractions'. Castor oil is derived from the seeds of the castor plant (Ricinus communis). Its unique chemical composition, particularly its high ricinoleic acid content (typically over 85%), distinguishes it from other fixed vegetable oils. When classifying, importers should ensure the product is indeed derived from the castor plant and is not a fractionated product of other vegetable oils. Documentation such as a Certificate of Origin or a manufacturer's declaration specifying the botanical source and composition can be essential for customs verification.
Are there any preferential duty rates available for castor oil (HS 151530) imports into the European Union?
The European Union's TARIC (Integrated Tariff of the European Union) database provides detailed information on duty rates. For HS code 151530, the standard rate is 4.0% ad valorem. However, preferential rates may be available for imports originating from countries with which the EU has Free Trade Agreements (FTAs) or other preferential schemes (e.g., Generalized Scheme of Preferences - GSP). Importers must ensure they meet the rules of origin requirements for the specific trade agreement to benefit from these reduced or zero duty rates. Verification of eligibility and proper documentation (e.g., EUR.1 certificate, invoice declaration) are mandatory.
What documentation is typically required when importing castor oil and its fractions (HS 151530) into the United Kingdom?
When importing castor oil and its fractions (HS 151530) into the United Kingdom, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. For HS 151530, specific documentation that may be requested by HMRC includes a Certificate of Origin to verify the country of export and potentially claim preferential duty rates under the UK's trade agreements. A manufacturer's declaration detailing the product's origin (castor plant) and its specific nature (crude, refined, or fractionated) can also be beneficial. Always check the latest guidance on the UK Trade Tariff website.
How is the duty calculated for castor oil if the rate is specified in cents per kilogram (¢/kg)?
While many duties are ad valorem (based on value), some tariffs, particularly for agricultural products or commodities, can be specific duties (based on quantity). If HS code 151530 had a specific duty rate, for instance, 6.6¢/kg, the calculation would be straightforward quantity-based. For example, if you import 5,000 kg of castor oil subject to a 6.6¢/kg duty, the total duty would be 5,000 kg * 6.6¢/kg = 33,000 cents, which converts to $330.00. It is important to note that some tariffs may be 'compound,' meaning they have both an ad valorem and a specific component. Always refer to the official tariff schedule (e.g., USHTS, TARIC, UK Trade Tariff) for the exact duty calculation method.