Tariff WatchFor business

HTS 1515

Heading 1515 covers other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 1515.11.00.00, the first line under this heading. Its Column 1 rate is 6.3¢/kg; other lines under 1515 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 20.00% plus a per-unit component and Italy carries 0.00% plus a per-unit component.

Chapter 15 · Verified 2026-08-31
HTS 2026HTSRev17

15 statistical lines under this heading · 6 distinct Column 1 rates · highest ad valorem total 20.00% from China · lowest 0.00% from Italy

OriginAd valorem layersLayersReported under
China CHN20.00% + per-unitmfn + s301 + s3019903.88.15 9903.05.31
Vietnam VNM12.50% + per-unitmfn + s3019903.05.84
Thailand THA12.50% + per-unitmfn + s3019903.05.77
Brazil BRA12.50% + per-unitmfn + s3019903.05.27
Mexico MEX10.00% + per-unitmfn + s3019903.05.55
Canada CAN10.00% + per-unitmfn + s3019903.05.29
India IND10.00% + per-unitmfn + s3019903.05.44
United Kingdom GBR10.00% + per-unitmfn + s3019903.05.81
Germany DEU0.00% + per-unitmfn
Japan JPN0.00% + per-unitmfn
South Korea KOR0.00% + per-unitmfn
Italy ITA0.00% + per-unitmfn
Table 1Rate by country of origin for 1515.11.00.00, resolved 2026-08-31. The first statistical line under 1515; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
1515.11.00.00Crude oil6.3¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1515.19.00.00Other6.3¢/kgFree (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1515.21.00.00Crude oil3.4%Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)kg
1515.29.00.20Once-refined (subjected to alkalai or caustic wash, but not bleached or deodorized)inheritedkg
1515.29.00.40Other (fully refined, washed, bleached or deodorized)inheritedkg
1515.30.00.00Castor oil and its fractionsFreekg
1515.50.00.00Sesame oil and its fractions0.68¢/kgFree (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
1515.60.05.00Microbial fats and oils and their fractions3.2%Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)kg
1515.90.21.00Nut oilsFreekg
1515.90.60.00Jojoba oil and its fractions2.3%Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)kg
1515.90.81.10Hemp oilinheritedkg
1515.90.81.20Certified organicinheritedkg
1515.90.81.40Otherinheritedkg
1515.90.81.75Certified organicinheritedkg
1515.90.81.85Otherinheritedkg
Table 2Statistical suffixes under 1515. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)6.3¢/kgper unitnot established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 7.5%7.50%9903.88.152019-09-01
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 4A) (84 FR 43304), published 2019-08-20. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Read with care.
  • At least one applicable rate is charged per unit of quantity. The percentage shown covers only the ad valorem portion of the duty.
Table 3Duty stack for 1515.11.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 1515?
Heading 1515 covers other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 1515.11.00.00, the first line under this heading. Its Column 1 rate is 6.3¢/kg; other lines under 1515 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 20.00% plus a per-unit component and Italy carries 0.00% plus a per-unit component.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.