HS 988015 Classified in Chapter 15
Quick Answer: Products classified under HS 988015 enter the UK with no specific duty rate listed, and the EU with no specific duty rate listed. This HS code is a placeholder indicating that the actual classification falls within Chapter 15 of the Harmonized System. Chapter 15 broadly covers animal or vegetable fats and oils and their cleavage products; prepared edible fats; and animal or vegetable waxes. Significant trade considerations for importers and customs brokers involve accurately identifying the specific product within Chapter 15 to determine the correct, detailed HS code and applicable duty rates, as rates vary significantly by product type and origin. According to CustomTariffs data, precise classification is paramount for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880150000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880150000 | — | — | — |
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 to Classify This HS Code?
What products does HS 988015 cover?
This subheading covers products classified within Chapter 15 of the Harmonized Commodity Description and Coding System (HS). Chapter 15, as defined by the World Customs Organization (WCO) and detailed in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC, encompasses animal or vegetable fats and oils and their cleavage products; prepared edible fats; and animal or vegetable waxes. This includes a broad range of commodities such as butter, lard, olive oil, soybean oil, and beeswax.
What falls outside HS 988015?
The following products are excluded from HS 988015, even if they are derived from animal or vegetable sources. These include processed foods containing significant proportions of fats and oils but classified elsewhere based on their primary characteristic (e.g., confectionery in Chapter 17), essential oils (Chapter 33), soaps and detergents (Chapter 34), and petroleum products (Chapter 27). For instance, margarine, while a prepared edible fat, is often classified under its specific heading in Chapter 21 if it meets certain compositional criteria.
What are common classification mistakes for HS 988015?
A common error is misinterpreting the "prepared edible fats and oils" category. Importers may incorrectly classify mixtures or compound products under this heading when they should be classified according to their predominant constituent or their specific use, as per General Interpretative Rule 3 of the HS. For example, a product that is primarily a sauce with some oil content would likely be classified in Chapter 21, not Chapter 15.
How should importers classify products under HS 988015?
The correct procedure for classifying products under HS 988015 involves a thorough review of the product's composition, physical state, and intended use. Importers must consult the official HS Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. This process typically begins with identifying the most specific HS heading within Chapter 15 that accurately describes the product, considering all relevant notes and subheadings.
How is the duty calculated for products under HS 988015?
A shipment of 1,000 kilograms of refined soybean oil declared at a customs value of $1,500 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.0% ad valorem, applied to the customs value ($1,500 USD × 1.0% = $15.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 1507.90.00, which falls under Chapter 15.
Which trade agreements reduce duties for HS 988015?
Several free trade agreements may reduce the applicable duty rate for products classified under Chapter 15, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may benefit from a 0% duty rate. For example, Canadian-origin butter or oils could enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, other agreements may offer reduced rates for specific goods from countries like Australia or New Zealand.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the general import duty rate for HS code 988015, classified under Chapter 15?
HS code 988015 is a special or statistical code and does not represent a specific product classification under the Harmonized System (HS) itself. Chapter 15 of the Harmonized System covers 'Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes'. The actual duty rate for goods falling under Chapter 15 will depend on the specific 6-digit HS code assigned to the product (e.g., 1501.10 for 'Lard, other pig fat and poultry fat, rendered'). For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate for 1501.10 is 0% ad valorem. Importers must consult the relevant national tariff schedule (e.g., US HTS, EU TARIC, UK Trade Tariff) for the precise duty rate applicable to their specific product within Chapter 15.
How is the duty for goods classified under Chapter 15, potentially related to 988015, calculated, and can you provide an example?
The duty calculation for goods classified under Chapter 15 depends on the specific 6-digit HS code and the applicable duty rate. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit of quantity), or a combination. For instance, if a specific vegetable oil classified under a Chapter 15 HS code has an MFN duty rate of 2.5% ad valorem in the US, and an importer brings in 1,000 kg of this oil valued at $2,000 USD, the ad valorem duty would be calculated as: 2.5% of $2,000 USD = $50 USD. If there were also a specific duty, such as $0.10 per kg, the calculation would be: 1,000 kg * $0.10/kg = $100 USD. The total duty would be the sum of all applicable duties.
What documentation is typically required for importing goods classified under Chapter 15, especially if 988015 is referenced?
When importing goods classified under Chapter 15, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific product, additional documentation may be required. For example, edible fats and oils might require a Certificate of Origin, phytosanitary certificates (for certain plant-based oils), or health certificates. If HS code 988015 is used as a statistical or special indicator, it's crucial to ensure the primary 6-digit HS code for the product is correctly identified and that all supporting documentation aligns with that classification. Importers should verify specific requirements with customs authorities in the importing country.
Do common trade agreements, such as USMCA or EU Free Trade Agreements, offer preferential duty rates for products classified under Chapter 15?
Yes, many trade agreements can provide preferential duty rates for products classified under Chapter 15. For example, goods originating in countries that are signatories to the USMCA (United States-Mexico-Canada Agreement) may qualify for reduced or zero duty rates on imports into the US, Canada, or Mexico, provided they meet the rules of origin. Similarly, products imported into the EU from countries with an EU Free Trade Agreement may benefit from preferential tariffs. To claim preferential treatment, importers typically need to provide a Certificate of Origin or other proof of origin as stipulated by the specific trade agreement. It is essential to consult the relevant trade agreement text and the importing country's tariff schedule to determine eligibility and requirements.
What are the key classification criteria for distinguishing between different HS codes within Chapter 15 (Animal or Vegetable Fats and Oils)?
Chapter 15 classifies fats and oils based on several criteria, including their origin (animal or vegetable), whether they are crude or refined, their state (liquid or solid at room temperature), and their specific processing or cleavage products. For example, distinctions are made between rendered fats (like lard, 1501.10) and unrendered fats, or between different types of vegetable oils (e.g., olive oil, 1509.10; soybean oil, 1507.10). The HS code 988015 itself is not a classification but may be used in conjunction with a specific 6-digit code. Correct classification hinges on accurately identifying the product's source, physical and chemical properties, and any processing it has undergone, referencing the General Rules for the Interpretation of the Harmonized System (GRI) and the Explanatory Notes provided by the World Customs Organization (WCO).