HTS heading 1515 · Chapter 15
HTS 1515: Other fixed vegetable or microbial fats and oils and…
HTS 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. It has 10 tariff lines with a duty rate; the general (MFN) rates are 6.3¢/kg (2 lines), 3.4% (2 lines), Free (2 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Linseed oil and its fractions: | |||||
| 1515.11.00.00 | Crude oil[kg] | 6.3¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 9.9¢/kg | Estimate → |
| 1515.19.00.00 | Other[kg] | 6.3¢/kg | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 9.9¢/kg | Estimate → |
| Corn (maize) oil and its fractions: | |||||
| 1515.21.00.00 | Crude oil[kg] | 3.4% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) | 20% | Estimate → |
| 1515.29.00 | Other | 3.4% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) | 20% | |
| 1515.29.00.20 | Once-refined (subjected to alkalai or caustic wash, but not bleached or deodorized)[kg] | Estimate → | |||
| 1515.29.00.40 | Other (fully refined, washed, bleached or deodorized)[kg] | Estimate → | |||
| 1515.30.00.00 | Castor oil and its fractions[kg] | Free | 6.6¢/kg | Estimate → | |
| 1515.50.00.00 | Sesame oil and its fractions[kg] | 0.68¢/kg | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 6.6¢/kg | Estimate → |
| 1515.60.05.00 | Microbial fats and oils and their fractions[kg] | 3.2% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 1515.90 | Other: | ||||
| 1515.90.21.00 | Nut oils[kg] | Free | Free | Estimate → | |
| 1515.90.60.00 | Jojoba oil and its fractions[kg] | 2.3% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 1515.90.81 | Other | 3.2% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | 20% | |
| 1515.90.81.10 | Hemp oil[kg] | Estimate → | |||
| Avocado oil: | |||||
| 1515.90.81.20 | Certified organic[kg] | Estimate → | |||
| 1515.90.81.40 | Other[kg] | Estimate → | |||
| Other: | |||||
| 1515.90.81.75 | Certified organic[kg] | Estimate → | |||
| 1515.90.81.85 | Other[kg] | Estimate → |
17 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 1515.21.00.00 at the general rate of 3.4%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (3.4%) | $340.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $387.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- JP
- U.S.–Japan Trade Agreement
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.