HTSUS, United States

1517.90.10.40

Containing 5 percent or more by weight of soybean oil or any fraction thereof / Baking or frying fats / Wholly of vegetable oils

Classification path

  1. 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
  2. Other
  3. Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive
  4. Containing 5 percent or more by weight of soybean oil or any fraction thereof
  5. Baking or frying fats
  6. Wholly of vegetable oils

Rates of duty

General (MFN)
18%
Column 2Cuba, North Korea, Russia, Belarus
45%
Unit of quantity
kg

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 1517

About 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

Heading 1517 covers margarine and edible mixtures or preparations of animal, vegetable or microbial fats or oils, or of fractions of different fats or oils of chapter 15, that go beyond the treatments of heading 1516. It splits first into margarine (excluding liquid margarine) under 1517.10 and all other products under 1517.90. The 1517.90 lines split by whether the goods are artificial mixtures of two or more products of headings 1501 to 1515, whether they contain 5% or more by weight of soybean oil, whether dairy products of chapter 4 note 1 are present, and whether the product is a salad or cooking oil, a baking or frying fat, or other.

Full guide to heading 1517

Products in this heading

  • Margarine sold in tubs or blocks, excluding liquid margarine
  • Vegetable oil salad and cooking oil blends
  • Baking or frying fats made wholly of vegetable oils
  • Shortening blends of two or more oils of headings 1501 to 1515
  • Blends containing 5% or more by weight of soybean oil
  • Partially hydrogenated salad and cooking oil
  • Wholly hydrogenated soybean oil preparations
  • Dairy-containing fat mixtures described in additional U.S. note 1 to chapter 4

Frequently asked questions

What is the HTS code for margarine?

Margarine, excluding liquid margarine, is classified under 1517.10.00.00. The general (MFN) rate for that line is 12.3 cents per kilogram.

What is the duty on a salad and cooking oil blend containing 5% or more soybean oil?

Such a product falls under 1517.90.10.20. The general (MFN) rate for that line is 18%.

How do I classify a baking fat wholly of vegetable oils with no soybean oil content above the threshold?

A baking or frying fat wholly of vegetable oils that is an artificial mixture of products of headings 1501 to 1515 without 5% or more soybean oil is classified under 1517.90.20.40. The general (MFN) rate for that line is 8%.

Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.

HTS 1517.90.10.40: Containing 5 percent or more by weight of soybean oil or an..., 18% duty | HTSBase