HS 151590 Other
Quick Answer: Vegetable fats and oils, not chemically modified and not for edible use, imported under HS 151590 enter the UK at rates ranging from 0.00% to 8.00%, the EU at rates from 0.00% to 9.60%, and the US at rates from Free to 2.3% ad valorem. This classification, "Other," is a residual category for fixed vegetable fats and oils that do not fit into more specific headings within Chapter 15. It typically covers products like castor oil, tung oil, and other non-edible vegetable oils. Importers and customs brokers should carefully review specific product descriptions and origin to ensure correct classification, as subheadings within 151590 can carry different duty rates. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515900000 | — | — | — |
| 1515901100 | 0.00 % | — | — |
| 1515902100 | — | — | — |
| 1515902900 | 6.00 % | — | — |
| 1515903100 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515900000 | — | — | — |
| 1515901100 | 0.00 % | — | — |
| 1515903100 | — | — | — |
| 1515903900 | 9.60 % | — | — |
| 1515904000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1515908110 | — | — | ["kg"] |
| 1515902100 | Free | — | ["kg"] |
| 151590 | — | — | — |
| 1515906000 | 2.3% | Free (18 programs) | ["kg"] |
| 1515908190 | — | — | ["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 1515.90?
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 16 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 151590 cover?
This subheading covers fixed vegetable oils and fats, and their fractions, which are not chemically modified and are not specified or included elsewhere in Heading 1515. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this category encompasses a wide array of vegetable oils derived from sources other than those specifically listed in preceding subheadings of 1515, such as linseed oil, tung oil, and oiticica oil. Examples include oils from poppy seeds, pumpkin seeds, or apricot kernels, provided they meet the criteria of being fixed, non-modified, and not otherwise classified.
What falls outside HS 151590?
The following products are excluded from HS 151590: chemically modified vegetable oils and fats, which are classified under other headings; essential oils, which are typically classified under Chapter 33; animal fats and oils (Chapter 15, but not heading 1515); and specific vegetable oils and fats that are explicitly enumerated in other subheadings of Heading 1515, such as linseed oil (1515.11-1515.19) or tung oil (1515.30). Also excluded are processed products containing these oils as a minor ingredient, which would be classified based on their primary characteristic.
What are common classification mistakes for HS 151590?
A common error is misclassifying chemically modified vegetable oils or fats under this subheading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If an oil has undergone chemical modification, such as esterification or hydrogenation, it will likely fall under a different heading or subheading, often related to processed fats and oils, rather than remaining in the category of "other" fixed vegetable oils that are not chemically modified.
How should importers classify products under HS 151590?
The correct procedure for classifying products under HS 151590 involves a thorough examination of the product's origin, composition, and processing. Importers and customs brokers must verify that the fixed vegetable oil is not chemically modified and is not specifically listed in any other subheading of Heading 1515. Consulting the official tariff schedule, such as the USITC HTS or the EU TARIC database, and reviewing the Explanatory Notes of the WCO Harmonized System is crucial for accurate determination.
How is the duty calculated for products under HS 151590?
A shipment of 1,000 kilograms of crude pumpkin seed oil declared at a customs value of $5,000 USD would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $5,000 = $250.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for HS code 1515.90.40.00.
Which trade agreements reduce duties for HS 151590?
Several free trade agreements may reduce the applicable duty rate for HS 151590, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a Free rate for originating goods from Canada and Mexico. Additionally, Generalized System of Preferences (GSP) benefits may apply to originating goods from certain developing countries, potentially reducing duties to Free. 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 jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS 151590 in the United States?
For HS code 151590, the U.S. Harmonized Tariff Schedule (HTS) generally lists a Most Favored Nation (MFN) duty rate of 3.5% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods from Canada or Mexico under USMCA might be eligible for free entry. Always consult the latest HTSUS or the U.S. International Trade Commission (USITC) website for the most current tariff information and specific country-based rates.
How is the duty calculated for HS 151590 if the duty rate is 3.5% ad valorem and the declared value of the shipment is $10,000 USD?
The duty is calculated based on the ad valorem rate applied to the declared customs value of the goods. For a shipment valued at $10,000 USD with a 3.5% ad valorem duty rate, the duty amount would be $10,000 USD * 0.035 = $350 USD. This calculation assumes the value is the dutiable value after any adjustments. Always confirm the specific dutiable value basis with your customs broker.
What are the classification criteria for products falling under HS code 151590, 'Other fixed vegetable fats and oils, and their fractions, whether or not refined, but not chemically modified, other'?
HS code 151590 is a residual category. It covers fixed vegetable fats and oils, and their fractions, that are not specifically listed under other headings within Chapter 15 of the Harmonized System. This includes oils like rice bran oil, corn oil, or other less common vegetable oils, provided they are not chemically modified and are not fractions of oils already classified elsewhere (e.g., fractions of palm oil or soybean oil). The key is that the product must be a fixed vegetable fat or oil, or a fraction thereof, and not be chemically modified.
What documentation is typically required for importing goods classified under HS 151590?
Standard documentation for importing goods under HS 151590 includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the origin of the goods and the importing country's regulations, a certificate of origin may be required, especially if preferential duty rates are claimed. For food-grade oils, additional health certificates or phytosanitary certificates might be necessary. Always verify specific import requirements with the customs authority of the destination country and your customs broker.
Which common trade agreements might offer preferential duty rates for HS 151590 into the European Union?
The European Union's tariff system, TARIC, provides preferential duty rates for goods originating from countries with which the EU has trade agreements. For HS 151590, goods from countries like Switzerland, Norway, or those covered by the EU's Economic Partnership Agreements (EPAs) or Association Agreements may benefit from reduced or zero duties. To determine the exact preferential rate, importers must consult the EU's TARIC database, specifying the country of origin and the HS code 151590.