Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included
2 declarable lines
Heading 1518 covers animal, vegetable or microbial fats and oils that have been chemically modified beyond the processes of heading 1516, such as boiled, oxidized, dehydrated, sulfurized, blown or heat-polymerized oils. It also covers inedible mixtures or preparations of fats and oils from different sources within chapter 15 that are not specified elsewhere. The heading has two lines: one for linseed or flaxseed oil and one for all other products.
Products in this heading
- Boiled linseed oil used as a wood finish
- Blown linseed oil for putty and ink vehicles
- Heat-polymerized tung oil for varnishes
- Dehydrated castor oil
- Sulfurized vegetable oil used as a lubricant additive
- Oxidized fish oil for industrial use
- Inedible blends of animal and vegetable oils for technical use
How to choose the right subheading
- Whether the oil is linseed or flaxseed oil, which decides the 1518.00.20.00 line.
- Whether the fat or oil has been chemically modified beyond the processes allowed in heading 1516.
- Whether the product is edible or inedible, since edible preparations go to heading 1517.
- For mixtures, whether the fats or oils come from different sources and the mixture is not elsewhere specified.
- Whether the product is a fat or oil at all, since glycerol and waxes fall in other headings.
Often confused with
- Heading 1516Partially hydrogenated soybean oil that is only hydrogenated and not further prepared
Hydrogenation and inter-esterification alone stay in heading 1516.
- Heading 1517Margarine and edible oil blends
Edible mixtures and preparations are covered by heading 1517.
- Heading 1515Unmodified jojoba oil or other fixed vegetable oils
Oils that are not chemically modified remain in heading 1515.
- Heading 1520Crude glycerol and glycerol lyes
Glycerol is separately provided for in heading 1520.
- Heading 1522Residues from treating fatty substances
Degras and treatment residues fall in heading 1522.
Frequently asked questions
What is the HTS code for boiled linseed oil?
Boiled linseed oil is classified under 1518.00.20.00, with a general (MFN) rate of 6.3 cents/kg.
What is the duty on polymerized or oxidized oils that are not linseed oil?
Such products are classified under 1518.00.40.00, with a general (MFN) rate of 8%.
How do I classify an inedible blend of vegetable oils for industrial use?
An inedible mixture of fats or oils from different sources that is not specified elsewhere is classified under 1518.00.40.00 at a general (MFN) rate of 8%. If the blend is edible, it does not belong in heading 1518.
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.