HS 151550 Sesame oil and its fractions
Quick Answer: Sesame oil and its fractions imported under HS 151550 enter the UK at rates up to 8.00%, the EU at rates up to 9.60%, and the US at 0.68¢/kg or free for certain trading partners. This classification covers crude, refined, or purified sesame oil, as well as fractions of sesame oil, typically used in food products, cosmetics, and pharmaceuticals. Importers should be aware of potential variations in specific subheadings and preferential duty rates available in different jurisdictions. CustomTariffs aggregates this data, highlighting the importance of verifying exact rates based on origin and destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515500000 | — | — | — |
| 1515501100 | — | — | — |
| 1515501900 | 6.00 % | — | — |
| 1515509100 | — | — | — |
| 1515509900 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515500000 | — | — | — |
| 1515509900 | 9.60 % | — | — |
| 1515501100 | — | — | — |
| 1515501900 | 6.40 % | — | — |
| 1515509100 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515500000 | 0.68¢/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 1515.50?
Imports of Sesame 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 151550 cover?
This subheading covers sesame oil and its fractions, whether or not refined, but not chemically modified. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically pertains to oils derived from sesame seeds. Official definitions from sources like the US International Trade Commission (USITC) and the EU's TARIC database confirm that this includes both crude and refined sesame oil, as well as any portions of the oil that have been separated through physical processes like fractionation.
What falls outside HS 151550?
The following products are excluded from HS 151550: sesame oil that has undergone chemical modification, such as esterification or hydrogenation, which would place it in other headings. Also excluded are mixtures of sesame oil with other oils, unless sesame oil is the predominant component and the mixture is not specifically classified elsewhere. For instance, a blend of sesame and soybean oil, where soybean oil is the primary ingredient, would likely fall under a different heading, and sesame seed paste (tahini) is classified under HS 2008.19.
What are common classification mistakes for HS 151550?
A common error is misclassifying sesame oil that has been chemically modified. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If sesame oil undergoes processes like hydrogenation or interesterification, it is no longer considered "not chemically modified" and must be classified under a more specific heading, often within Chapter 15, but not under 151550. Another mistake is confusing pure sesame oil with sesame seed paste.
How should importers classify products under HS 151550?
The correct procedure for classifying sesame oil and its fractions under HS 151550 involves a thorough examination of the product's origin and processing. Importers and customs brokers must verify that the oil is derived from sesame seeds and has not undergone chemical modification. Consulting the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, is crucial. Reviewing product specifications and manufacturing processes will confirm its eligibility for this specific subheading.
How is the duty calculated for products under HS 151550?
A shipment of 1,000 liters of refined sesame 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 ($5,000 USD × 0.03 = $150.00). This calculation is based on the ad valorem duty rate published in the USITC Harmonized Tariff Schedule for HS code 151550.90.00.
Which trade agreements reduce duties for HS 151550?
Several free trade agreements may reduce the applicable duty rate for HS 151550, 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 originating goods from certain developing countries, such as India. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the primary import duty rates for HS code 151550 (Sesame oil and its fractions) into the United States?
For sesame oil and its fractions (HS 151550), the standard Most Favored Nation (MFN) duty rate into the United States is 6.00% ad valorem. However, preferential duty rates are available for goods originating from countries with specific trade agreements. For instance, under the US-Korea Free Trade Agreement (KORUS FTA), the duty rate is 0.68¢/kg. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC) for the most current and specific rates applicable to your country of origin.
How is the duty calculated for HS 151550 when a specific duty rate per kilogram is applied, such as under the KORUS FTA?
When a specific duty rate per kilogram is applied, the total duty is calculated by multiplying the quantity of the imported goods in kilograms by the specified rate. For example, if importing 10,000 kg of sesame oil into the U.S. under the KORUS FTA at a rate of 0.68¢/kg (which is equivalent to $0.0068/kg), the duty would be 10,000 kg * $0.0068/kg = $68.00. This calculation demonstrates how specific duties can differ significantly from ad valorem duties based on the value of the goods.
What are the key criteria for classifying sesame oil and its fractions under HS code 151550, and are there any exclusions?
HS code 151550 covers fixed vegetable oils and their fractions, whether refined or not, but not chemically modified, of sesame. This includes crude, refined, or deodorized sesame oil, as well as fractions of sesame oil obtained by fractionation. The key criterion is that the oil must be derived from sesame seeds and must not have undergone chemical modification beyond refining or fractionation. Essential oils with a high proportion of unsaponifiable components are typically excluded and may fall under other headings. Always refer to the Explanatory Notes of the Harmonized System (HS) provided by the World Customs Organization (WCO) for detailed classification guidance.
Which common trade agreements offer preferential duty rates for HS 151550, and what documentation is typically required?
Several trade agreements can provide preferential duty rates for HS 151550. For example, the US-Korea FTA (as mentioned) offers a reduced rate. Other agreements, such as those with Australia (AU), Chile (CL), or Singapore (SG), may also provide duty-free or reduced-duty treatment. To claim preferential treatment, importers typically need to provide a Certificate of Origin or a declaration of origin issued by the exporter or producer, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. The specific requirements can vary by agreement and are often detailed on the customs authority's website (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK).
Are there different duty rates for HS 151550 within the European Union, and how can I find them?
Yes, duty rates for HS code 151550 can vary within the European Union depending on the country of origin of the goods and any applicable trade agreements the EU has in place. The primary source for EU duty rates is the TARIC (Integrated Tariff of the European Union) database. For example, the standard third-country duty rate might be 6.6% ad valorem, but goods originating from countries with preferential trade agreements (e.g., certain Mediterranean countries, ACP countries) may benefit from reduced or zero duties. Importers should consult the specific TARIC code for their product and country of origin to determine the exact applicable duty rate and any associated import measures.