HTS heading 1517 · Chapter 15
HTS 1517: Margarine
HTS heading 1517 covers margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516. It has 10 tariff lines with a duty rate; the general (MFN) rates are 8% (2 lines), 11¢/kg (2 lines), 12.3¢/kg (1 line) 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 |
|---|---|---|---|---|---|
| 1517.10.00.00 | Margarine, excluding liquid margarine[kg] | 12.3¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | Estimate → |
| 1517.90 | Other: | ||||
| Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: | |||||
| 1517.90.10 | Containing 5 percent or more by weight of soybean oil or any fraction thereof | 18% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 45% | |
| 1517.90.10.20 | Salad and cooking oils[kg] | Estimate → | |||
| Baking or frying fats: | |||||
| 1517.90.10.40 | Wholly of vegetable oils[kg] | Estimate → | |||
| 1517.90.10.60 | Other[kg] | Estimate → | |||
| 1517.90.10.80 | Other[kg] | Estimate → | |||
| 1517.90.20 | Other | 8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 1517.90.20.20 | Salad and cooking oils[kg] | Estimate → | |||
| Baking or frying fats: | |||||
| 1517.90.20.40 | Wholly of vegetable oils[kg] | Estimate → | |||
| 1517.90.20.60 | Other[kg] | Estimate → | |||
| 1517.90.20.80 | Other[kg] | Estimate → | |||
| Other: | |||||
| Dairy products described in additional U.S. note 1 to chapter 4: | |||||
| 1517.90.45.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions[kg] | 11¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 11¢/kg | Estimate → |
| 1517.90.50.00 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions[kg, kg cmsc] | 11¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 11¢/kg | Estimate → |
| 1517.90.60.00 | Other[kg, kg cmsc] | 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 (CO) | 40.2¢/kg | Estimate → |
| 1517.90.90 | Other | 8.8¢/kg | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) | 11¢/kg | |
| 1517.90.90.15 | Partially hydrogenated salad and cooking oil[kg] | Estimate → | |||
| 1517.90.90.25 | Soybean oil, wholly hydrogenated[kg] | Estimate → | |||
| 1517.90.90.85 | Cottonseed oil, wholly hydrogenated[kg] | Estimate → | |||
| 1517.90.90.90 | Other[kg] | Estimate → | |||
| 1518.00 | Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: | ||||
| 1518.00.20.00 | Of linseed or flaxseed 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 → |
| 1518.00.40.00 | Other[kg] | 8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| 1520.00.00.00 | Glycerol, crude; glycerol waters and glycerol lyes[kg] | Free | 2.2¢/kg | Estimate → |
22 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 1517.90.10 at the general rate of 18%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (18%) | $1800.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $1847.14 |
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
- 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.
