1517.90
Other
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
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
- Heading1517 — 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
- Subheading1517.90 — 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 1517.90 into the lookup and follow it down to your national line.
US national lines under 1517.90
The United States subdivides this subheading into 18 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.
| Line | Description | General | Preferential |
|---|---|---|---|
| 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) |
| 1517.90.10.20 | Salad and cooking oils | 18% stated on 15179010 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.10.40 | Wholly of vegetable oils | 18% stated on 15179010 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.10.60 | Other | 18% stated on 15179010 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.10.80 | Other | 18% stated on 15179010 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.20 | Other | 8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.20.20 | Salad and cooking oils | 8% stated on 15179020 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.20.40 | Wholly of vegetable oils | 8% stated on 15179020 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.20.60 | Other | 8% stated on 15179020 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.20.80 | Other | 8% stated on 15179020 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.45.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 11¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.50.00 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. | 11¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 1517.90.60.00 | Other Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only. | 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) |
| 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) |
| 1517.90.90.15 | Partially hydrogenated salad and cooking oil | 8.8¢/kg stated on 15179090 | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 1517.90.90.25 | Soybean oil, wholly hydrogenated | 8.8¢/kg stated on 15179090 | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 1517.90.90.85 | Cottonseed oil, wholly hydrogenated | 8.8¢/kg stated on 15179090 | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG) |
| 1517.90.90.90 | Other | 8.8¢/kg stated on 15179090 | 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 1517.90
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 1517
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.
10. The aggregate quantity of dairy products described in additional U.S. note 1 to chapter 4, entered under subheadings 0402.29.10, 0402.99.70, 0403.20.10, 0403.90.90, 0404.10.11, 0404.90.30, 0405.20.60, 1517.90.50, 1704.90.54, 1806.20.81, 1806.32.60, 1806.90.05, 1901.10.21,1901.10.41,1901.10.54,1901.10.64, 1901.20.05, 1901.20.45, 1901.90.61, 1901.90.64, 2105.00.30, 2106.90.06, 2106.90.64, 2106.90.85 and 2202.99.24 in any calendar year shall not exceed 4,105,000 kilograms (articles the product of Mexico shall not be permitted or included under the aforementioned quantitative limitation and no such articles shall be classifiable therein).
(a) Edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mold release preparations (heading 1517);
Other subheadings under 1517
Elsewhere in chapter 15
Importing 1517.90 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 1517.90?
1517.90 covers Other. It sits under heading 1517 (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) 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 1517.90?
There is no single rate: this subheading splits into 18 US national lines with 5 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;
What quantity is 1517.90 reported in?
Quantity is reported in kilograms (kg), kilograms of cotton & man-made fibre staple content (kg cmsc). Not the shipment weight — the weight of the cotton and man-made staple fibre content only.