HS 152190 Other
Quick Answer: Vegetable waxes, other than those of heading 1521.10, imported under HS 152190 enter the UK duty-free, the EU at a 0.00% ad valorem rate for most lines with some at 2.50%, and the US with rates ranging from free to 30% depending on the country of origin. This classification is a residual category for vegetable waxes not specifically listed elsewhere, such as carnauba wax or candelilla wax. Importers should verify specific origin-based preferences and potential preferential duty rates, as highlighted by CustomTariffs data, to ensure accurate declaration and avoid potential duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1521900000 | — | — | — |
| 1521901000 | 0.00 % | — | — |
| 1521909100 | 0.00 % | — | — |
| 1521909900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1521900000 | — | — | — |
| 1521901000 | 0.00 % | — | — |
| 1521909100 | 0.00 % | — | — |
| 1521909900 | 2.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1521902000 | 4.8% | Free (17 programs) | ["kg"] |
| 152190 | — | — | — |
| 1521904000 | 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 1521.90?
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 14 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 152190 cover?
This subheading covers other fixed vegetable fats and oils, whether or not refined, but not chemically modified, that are not specified or included elsewhere in Heading 1521. According to the WCO Harmonized System Nomenclature, this includes products like palm kernel oil, palm oil, and other vegetable oils not specifically listed in preceding subheadings of 1521. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further clarify that this category is for residual vegetable oils not otherwise classified, often derived from fruits or seeds.
What falls outside HS 152190?
The following products are excluded from HS 152190: chemically modified vegetable fats and oils, essential oils, animal fats and oils, and vegetable fats and oils specifically enumerated in preceding subheadings of Heading 1521, such as olive oil or soybean oil. For instance, refined sunflower oil (HS 1512.19) and lanolin (HS 1520.00) are classified elsewhere, and crude vegetable oils are typically classified under HS 1511 through 1520 depending on their origin.
What are common classification mistakes for HS 152190?
A common error is misclassifying chemically modified vegetable oils or animal fats 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. For example, hydrogenated vegetable oils, which are chemically modified, would not fall under 152190 but rather under a more specific heading for hydrogenated oils, often within Chapter 15.
How should importers classify products under HS 152190?
The correct procedure for classifying products under HS 152190 involves a thorough review of the product's composition and processing. Importers and customs brokers must first determine if the product is a fixed vegetable fat or oil and if it has been chemically modified. If it is a fixed vegetable oil and not specifically listed in other subheadings of Heading 1521, and it is not chemically modified, then 152190 is the appropriate classification.
How is the duty calculated for products under HS 152190?
A shipment of 10,000 kilograms of unrefined palm oil, declared at a customs value of $12,000 USD, would attract a US duty of $1,200.00. This is calculated using the Most Favored Nation (MFN) duty rate of 12% ad valorem, applied to the declared customs value ($12,000 USD × 0.12 = $1,200.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 1511.90.00, which is a comparable classification for unrefined palm oil.
Which trade agreements reduce duties for HS 152190?
Several free trade agreements may reduce the applicable duty rate for HS 152190, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. Additionally, Generalized System of Preferences (GSP) benefits may apply to goods from certain developing countries, potentially offering reduced or free entry. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 152190, specifically for 'Other' fixed vegetable fats and oils?
The Most Favored Nation (MFN) duty rate for HS code 152190, which covers 'Other' fixed vegetable fats and oils not specified elsewhere in Chapter 15, is 3.5% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating from countries with which the United States has a Free Trade Agreement (FTA) may be eligible for reduced or eliminated duties. Always consult the latest USITC Harmonized Tariff Schedule for the most current and specific rates applicable to your country of origin.
How is the duty for HS code 152190 calculated, and can you provide an example?
The duty for HS code 152190 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shipment of 'other' fixed vegetable oil is valued at $10,000 USD and the MFN duty rate is 3.5%, the calculated duty would be $10,000 USD × 0.035 = $350 USD. It is crucial to ensure accurate valuation and classification to avoid discrepancies.
What documentation is typically required for importing goods classified under HS code 152190?
Standard import documentation for HS code 152190 includes a commercial invoice detailing the product description, quantity, unit price, and total value; a packing list; and a bill of lading or air waybill. Depending on the specific type of 'other' fixed vegetable fat or oil and its intended use, additional documentation such as a certificate of origin (especially if claiming preferential treatment), laboratory analysis reports confirming composition, or import permits may be required by U.S. Customs and Border Protection (CBP) or other relevant government agencies to ensure compliance with food safety or other regulations.
Which trade agreements commonly offer preferential duty rates for HS code 152190?
Several trade agreements can impact the duty rates for HS code 152190. For imports into the United States, agreements like the United States-Mexico-Canada Agreement (USMCA) and FTAs with countries such as Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) often provide preferential duty rates, potentially including duty-free entry (0.00%). Importers must ensure their goods meet the rules of origin stipulated in these agreements and provide a valid certificate of origin to claim these benefits. Referencing the USITC Harmonized Tariff Schedule, specifically Section 1521.90, will detail the specific preferential rates available for each trading partner.
What are the classification criteria for goods falling under the 'Other' category of HS code 152190?
HS code 152190, 'Other fixed vegetable fats and oils, and their fractions, whether or not refined, but not chemically modified,' covers those not specifically enumerated in preceding headings of Chapter 15. This includes fixed vegetable fats and oils, and their fractions, which are solid or semi-solid at ambient temperature (e.g., 20°C) and have undergone processes like hydrogenation, interesterification, or fractionation, but have not been chemically modified (e.g., through esterification or transesterification to alter their chemical structure). Examples might include certain types of processed palm oil fractions or specialized vegetable shortenings not elsewhere specified. Proper classification requires a detailed understanding of the product's physical and chemical properties and processing history.