HS 151790 Other
Quick Answer: Edible preparations of fats and oils not elsewhere specified, imported under HS 151790, enter the UK with rates such as 8.00% + 23.00 GBP/100kg, the EU with rates like 8.30% + 28.40 EUR/100kg, and the US with rates including 34.2¢/kg or Free for certain trade agreements. This residual classification applies to mixtures or preparations of animal or vegetable fats and oils, not specifically covered by other headings in Chapter 15. Importers should consult specific tariff schedules for precise rates, as these can vary significantly based on origin and trade agreements. According to CustomTariffs data, understanding these nuances is crucial for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1517900000 | — | — | — |
| 1517901000 | 8.00 % + 23.00 GBP / 100 kg | — | — |
| 1517909100 | 8.00 % | — | — |
| 1517909300 | 2.00 % | — | — |
| 1517909900 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1517901000 | 8.30 % + 28.40 EUR / 100 kg | — | — |
| 1517900000 | — | — | — |
| 1517909100 | 9.60 % | — | — |
| 1517909300 | 2.90 % | — | — |
| 1517909900 | 16.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1517906000 | 34.2¢/kg | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,S,SG) See 9822.04.25 (AU) See 9918.04.60, 9918.04.68 (1 programs) | ["kg","kg cmsc"] |
| 15179020 | 8% | Free (17 programs) | — |
| 1517902080 | — | — | ["kg"] |
| 1517905000 | 11¢/kg | Free (17 programs) | ["kg","kg cmsc"] |
| 15179090 | 8.8¢/kg | Free (17 programs) | — |
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 1517.90?
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, GSP, 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 151790 cover?
This subheading covers "Other" fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified, that are not specifically classified under other subheadings within heading 1517. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes edible and non-edible preparations of these fats and oils. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database would classify blended edible oils not otherwise specified, or certain industrial greases derived from vegetable oils, under this code if they do not meet the criteria for more specific classifications.
What falls outside HS 151790?
The following products are excluded from HS 151790: chemically modified vegetable fats and oils, animal fats and oils, and their fractions, as well as specific preparations like margarine or imitation lard (HS 151710), and mixtures of fixed vegetable oils or their fractions of this heading (HS 151790) that are specifically enumerated elsewhere, such as certain food preparations or pharmaceutical ingredients. For example, pure soybean oil would likely be classified under 151710 if it's margarine, or a more specific edible oil code if available, rather than the "Other" category.
What are common classification mistakes for HS 151790?
A common error is misclassifying products that are chemically modified or are mixtures with significant non-vegetable oil components. General Interpretative Rule 1 (GIR 1) of the Harmonized System mandates classification based on the terms of the headings and any relative section or chapter notes. Importers may incorrectly assign products to 151790 when they should be classified under headings for processed foods, pharmaceuticals, or industrial chemicals if the vegetable oil is merely an ingredient or has undergone chemical alteration, such as hydrogenation.
How should importers classify products under HS 151790?
The correct procedure for classifying products under HS 151790 involves a thorough examination of the product's composition and intended use, referencing the WCO HS Explanatory Notes and specific national tariff schedules like the USITC HTS or EU TARIC. Importers and customs brokers must determine if the product is a fixed vegetable fat or oil, or a fraction thereof, that is not chemically modified and not specifically covered by other subheadings within 1517 or other HS chapters. This requires reviewing ingredient lists, processing methods, and any available product specifications.
How is the duty calculated for products under HS 151790?
A shipment of 1,000 kilograms of a blended edible vegetable 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 × 5.0% = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 151790.90.00.
Which trade agreements reduce duties for HS 151790?
Several free trade agreements may reduce the applicable duty rate for HS 151790, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for originating goods from Canada and Mexico. For goods originating in certain developing countries, the Generalized System of Preferences (GSP) may also offer preferential rates, potentially Free. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 151790, 'Other' fixed vegetable fats and oils, and their fractions, whether or not refined, but not chemically modified?
The Most Favored Nation (MFN) duty rate for HS code 151790 varies significantly by importing country. For example, the United States applies a rate of 34.2¢/kg. The European Union's TARIC system may show rates such as 8.30% + 28.40 EUR / 100 kg. The UK Trade Tariff often lists rates around 9.60%. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable duty. Preferential rates under Free Trade Agreements (FTAs) can substantially reduce or eliminate these duties for qualifying goods.
How is the duty calculated for HS code 151790 when a compound duty rate is applied, such as 8.30% + 28.40 EUR / 100 kg?
A compound duty rate combines an ad valorem (value-based) component with a specific (quantity-based) component. For instance, if a shipment of goods classified under HS 151790 has an invoice value of $10,000 USD and a net weight of 5,000 kg, and the applicable duty rate is 8.30% + 28.40 EUR / 100 kg (assuming EUR to USD conversion of 1.10), the calculation would be:
- Ad valorem duty: $10,000 USD * 8.30% = $830.00 USD
- Specific duty: (5,000 kg / 100 kg) * 28.40 EUR * 1.10 USD/EUR = 50 * 28.40 * 1.10 = $1,562.00 USD Total duty = $830.00 USD + $1,562.00 USD = $2,392.00 USD. Always verify the currency conversion rates and the exact duty calculation method with the customs authority.
What are the classification criteria for goods falling under HS code 151790, 'Other'?
HS code 151790 is a residual category for fixed vegetable fats and oils, and their fractions, that are not chemically modified and do not fall under more specific headings within Chapter 15 of the Harmonized System. This includes products like certain refined vegetable oils not specifically listed elsewhere, or mixtures of vegetable oils and fats not chemically altered. Key classification criteria include the origin of the fat/oil (vegetable), its physical state (fixed, not volatile), whether it has undergone chemical modification (it should not have), and if it's a fraction or a whole product. If a product has undergone chemical modification (e.g., hydrogenation, interesterification), it would be classified elsewhere, typically in heading 1518.
Which trade agreements commonly offer preferential duty rates for HS code 151790?
Many trade agreements can impact duties for HS code 151790. For example, the United States has agreements with countries like Australia (AU), Bahrain (BH), Chile (CL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) that may offer duty-free or reduced-duty treatment for qualifying goods. The EU has similar agreements with various partners, and the UK also maintains a network of FTAs. Importers must obtain a valid Certificate of Origin and ensure the goods meet the Rules of Origin stipulated in the relevant trade agreement to claim preferential treatment.
What documentation is typically required for importing goods under HS code 151790, especially when claiming preferential duty rates?
Standard import documentation for HS code 151790 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under a Free Trade Agreement (FTA), a valid Certificate of Origin (COO) is essential. The COO must be issued by the competent authority in the exporting country and accurately declare the origin of the goods, often referencing the specific FTA. Some countries may accept a statement of origin provided by the exporter on the commercial invoice, provided it meets specific regulatory requirements. Additionally, depending on the product and destination country, laboratory analysis certificates or phytosanitary certificates may be required to confirm product composition and safety.