Heading 1515

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

15 declarable lines

Heading 1515 covers other fixed vegetable or microbial fats and oils, including jojoba oil, and their fractions, when they are not chemically modified. It is split first by specific oil, such as linseed, corn, castor, sesame, microbial, and other oils, then by crude versus refined status or by the type of other oil.

Products in this heading

Crude linseed oil
Refined corn oil
Castor oil
Sesame oil
Jojoba oil
Hemp oil
Avocado oil
Microbial fats and oils

How to choose the right subheading

Identify the plant or microbial source of the oil, such as linseed, corn, castor, sesame, jojoba, hemp, or avocado.
Determine whether the oil is crude or has been refined or further processed.
For corn oil, distinguish once-refined oil from fully refined, washed, bleached, or deodorized oil.
For other oils, check whether the line is nut oils, jojoba oil, hemp oil, avocado oil, or a residual other category.
For avocado and residual other oils, check whether the product is certified organic.

Often confused with

Soybean oil
Soybean oil has its own heading in chapter 15.
Heading 1507
Olive oil
Olive oil is classified in heading 1509, not as an other fixed oil.
Heading 1509
Palm oil
Palm oil and its fractions are covered by heading 1511.
Heading 1511
Coconut, palm kernel or babassu oil
These oils have a dedicated heading before 1515.
Heading 1513
Hydrogenated or inter-esterified oils
Chemically modified fats and oils go to heading 1516.
Heading 1516

Frequently asked questions

What is the HTS code for jojoba oil?

Jojoba oil and its fractions are classified under 1515.90.60.00, with a general (MFN) rate of 2.3%.

What is the duty on crude linseed oil?

Crude linseed oil and its fractions are classified under 1515.11.00.00, with a general (MFN) rate of 6.3¢/kg.

How do I classify refined corn oil?

Once-refined corn oil is classified under 1515.29.00.20, and fully refined, washed, bleached, or deodorized corn oil is classified under 1515.29.00.40. Both lines carry a general (MFN) rate of 3.4%.

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.