Heading 1514

Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified

10 declarable lines

Heading 1514 covers rapeseed, colza or mustard oil and fractions, whether or not refined, but not chemically modified. The lines split first by low erucic acid rape or colza oil versus other oil, then by crude versus other, with further splits for use in rubber substitutes or lubricating oil, denaturation, and rape or colza versus mustard seed oil.

Products in this heading

Crude low erucic acid rapeseed oil
Refined low erucic acid rapeseed oil
Crude high erucic acid rapeseed oil
Refined high erucic acid rapeseed oil
Crude mustard seed oil
Denatured rapeseed oil
Rapeseed oil for rubber substitute or lubricating oil manufacture

How to choose the right subheading

Decide whether the oil is low erucic acid rape or colza oil, which falls in 1514.11 or 1514.19, or another oil, which falls in 1514.91 or 1514.99.
Decide whether the oil is crude or other than crude, since crude oil has separate lines.
For other crude oil, check whether it is imported to be used in the manufacture of rubber substitutes or lubricating oil.
For other oil that is not crude, check whether it is denatured.
Identify whether the oil is rape or colza oil or mustard seed oil, because those have separate statistical lines.

Often confused with

Soybean oil
Soybean oil and its fractions are classified under heading 1507.
Heading 1507
Olive oil
Olive oil and its fractions are classified under heading 1509.
Heading 1509
Palm oil
Palm oil and its fractions are classified under heading 1511.
Heading 1511
Hydrogenated rapeseed oil
Hydrogenated fats and oils are chemically modified and are classified under heading 1516.
Heading 1516

Frequently asked questions

What is the HTS code for crude low erucic acid rapeseed oil?

Crude low erucic acid rape or colza oil and its fractions are classified under 1514.11.00.00, with a general (MFN) rate of 6.4%.

What is the duty on refined low erucic acid rapeseed oil?

Refined low erucic acid rape or colza oil and its fractions fall under 1514.19.00.00, with a general (MFN) rate of 6.4%.

How do I classify crude rapeseed oil imported for lubricating oil manufacture?

Crude other rape or colza oil imported to be used in the manufacture of rubber substitutes or lubricating oil is classified under 1514.91.10.00, with a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.