Biodiesel and mixtures thereof, not containing or containing less than 70 percent by weight of petroleum oils or oils obtained from bituminous materials
2 declarable lines
Heading 3826 covers biodiesel and mixtures that contain less than 70% by weight of petroleum oils or oils obtained from bituminous materials. It has two declarable lines: one for B100 biodiesel with no petroleum oils, and one for other goods of the heading. The split turns on whether the product is pure biodiesel or a mixture or other form.
Products in this heading
- B100 biodiesel made from soy oil or used cooking oil
- Pure fatty acid methyl ester (FAME) fuel
- Biodiesel blended with a small share of diesel fuel, under 70% petroleum
- Biodiesel sold in drums or totes for blending
- Rendered animal fat based biodiesel meeting B100 specs
How to choose the right subheading
- Petroleum oil content by weight: 70% or more moves the goods out of 3826
- Whether the product is B100 biodiesel with no petroleum oils, which takes the first line
- Whether the goods are a mixture or another form of biodiesel, which falls to the residual line
- Whether the product is finished fuel or a feedstock fatty acid that has not been converted to ester
Often confused with
- Heading 2710Diesel fuel blended with 70% or more petroleum oils
Petroleum oils and blends at or above the 70% threshold are classified as petroleum oils, not in 3826.
- Heading 3823Industrial fatty acids and acid oils from refining used as biodiesel feedstock
Unconverted fatty acids and acid oils remain in the fatty acid heading.
- Heading 3824Crude glycerin left over from biodiesel transesterification
Glycerin by-product is a separate chemical product, not biodiesel.
- Heading 3825Waste oils and residues collected for disposal or reprocessing
Waste products of the chemical industry are covered by the waste heading.
Frequently asked questions
What is the HTS code for B100 biodiesel?
Pure biodiesel with no petroleum oils is classified under 3826.00.10.00, with a general (MFN) rate of 4.6%.
What is the duty on biodiesel mixtures containing some petroleum oil?
Biodiesel mixtures with less than 70% petroleum oils fall under 3826.00.30.00, with a general (MFN) rate of 6.5%.
How do I classify a biodiesel blend?
Check the petroleum oil content first. If it is under 70% by weight, the blend stays in heading 3826, and a purely non-petroleum B100 product takes 3826.00.10.00 at 4.6% while other forms take 3826.00.30.00 at 6.5%.
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.