HTSUS, United States

1518.00.40.00

Other

Classification path

  1. 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. Other

Rates of duty

General (MFN)
8%
Column 2Cuba, North Korea, Russia, Belarus
25%
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 1518

About heading 1518

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

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.

Full guide to heading 1518

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

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.

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

HTS 1518.00.40.00: Other, 8% duty | HTSBase