1514.99
Other
Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified > Other
Where this code sits
- Section III · Chapter15 — ANIMAL,VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESANIMAL,VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
- Heading1514 — Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified
- Subheading1514.99 — Other
Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.
Duty rate
This subheading splits into national lines with different duties. Which one applies is a classification decision about your specific goods, and picking one for you would be making that decision on your behalf. The national lines are listed below — choose the one that describes what you are importing.
Look it up in the authority's own tariff — the only place it is legally meaningful — then bring it back to the calculator, which will do the valuation basis, VAT treatment and statutory fees for you.
Paste 1514.99 into the lookup and follow it down to your national line.
US national lines under 1514.99
The United States subdivides this subheading into 7 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.
| Line | Description | General | Preferential |
|---|---|---|---|
| 1514.99.10.00 | Imported to be used in the manufacture of rubber substitutes or lubricating oil | Free | — |
| 1514.99.50 | Denatured | 1.3¢/kg | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 1514.99.50.10 | Rape or colza oil and its fractions | 1.3¢/kg stated on 15149950 | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 1514.99.50.20 | Mustard seed oil and its fractions | 1.3¢/kg stated on 15149950 | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 1514.99.90 | Other | 6.4% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1514.99.90.10 | Rape or colza oil and its fractions | 6.4% stated on 15149990 | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1514.99.90.20 | Mustard seed oil and its fractions | 6.4% stated on 15149990 | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.
Preferential rates for 1514.99
The US lines under this subheading offer a reduced or free rate under 17 programmes. Each is named from General Note 3(c)(i) — the schedule prints only the letter.
Generalized System of Preferences
Normally supported by: GSP claim
United States-Australia Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
United States-Bahrain Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Chile Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
United States-Colombia Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
African Growth and Opportunity Act
Caribbean Basin Economic Recovery Act
United States-Israel Free Trade Area
Normally supported by: Certification / claim under a US free trade agreement
United States-Jordan Free Trade Area Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Korea Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Morocco Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Oman Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
Dominican Republic-Central America-United States Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Panama Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Peru Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Mexico-Canada Agreement
Normally supported by: USMCA certification of origin
United States-Singapore Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
Origin is determined by the agreement’s product-specific rules applied to your bill of materials. We hold the tariff schedule and the programme legend, not your inputs — nothing here determines that goods qualify.
What chapter 15 excludes
A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.
1. This chapter does not cover:
- (a) Pig fat or poultry fat, of heading 0209;
- (b) Cocoa butter, fat or oil (heading 1804);
- (c) Edible preparations containing by weight more than 15 percent of the products of heading 0405 (generally chapter 21);
- (d) Greaves (heading 2301) or residues of headings 2304 to 2306;
- (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulfonated oils or other goods of section VI; or
- (f) Factice derived from oils (heading 4002).
2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
Legal notes that govern this code
Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.
Chapter 15 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. This chapter does not cover:
(a) Pig fat or poultry fat, of heading 0209;
(b) Cocoa butter, fat or oil (heading 1804);
(c) Edible preparations containing by weight more than 15 percent of the products of heading 0405 (generally chapter 21);
(d) Greaves (heading 2301) or residues of headings 2304 to 2306;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulfonated oils or other goods of section VI; or
(f) Factice derived from oils (heading 4002).
2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.
Chapter 15 — Subheading Notes
Subheading Notes. Binding, scoped to subheadings.
1. For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
2. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 percent by weight.
Chapter 15 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. Products of American fisheries are provided for in chapter 98.
Chapter 15 — Statistical Notes
US statistical reporting only. NOT classification law.
1. The unit of quantity “kg cmsc” (kilograms cows’ milk solids content) includes all cows milk components other than water.
2. For a list of approved standards for "Certified organic", see General Statistical Note 6.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Other chapters that mention heading 1514
An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.
2. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 percent by weight.
Other subheadings under 1514
Elsewhere in chapter 15
Importing 1514.99 into
Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.
Common questions
What is HS code 1514.99?
1514.99 covers Other. It sits under heading 1514 (Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified) in chapter 15, animal,vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
What is the US duty rate for 1514.99?
There is no single rate: this subheading splits into 7 US national lines with 3 different duty rates. Which one applies is a classification decision about your specific goods — the lines are listed on this page.
What is excluded from chapter 15?
1. This chapter does not cover: (a) Pig fat or poultry fat, of heading 0209; (b) Cocoa butter, fat or oil (heading 1804); (c) Edible preparations containing by weight more than 15 percent of the products of heading 0405 (generally chapter 21); (d) Greaves (heading 2301) or residues of headings 2304 to 2306;