HTS US: 1514.XX.XXXX
Description
This heading covers rapeseed, colza, or mustard oils and their fractions, regardless of whether they are refined or not, provided they have not been chemically modified. These oils are primarily vegetable oils extracted from the seeds of plants such as rapeseed (also known as colza) and mustard, used for edible purposes or industrial applications.
The oils under this heading are divided into crude oils, which are unrefined, and other forms that may be refined or denatured. They are commonly utilized in food products, manufacturing of rubber substitutes, lubricating oils, and other industrial uses.
Code Hierarchy
- Section III: Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes (Chapters 15)
- Chapter 15: Animal or Vegetable Fats and Oils and Their Cleavage Products
- Heading 1514: Rapeseed, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
- US HTS Code (10-digit):
1514.XX.XXXX– Final digits specify the specific type and intended use.
Detailed Breakdown of Subheadings
The 4-digit HS heading 1514 is subdivided into 6-digit and 10-digit codes specifying the condition (crude, refined, denatured) and use of the oils.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 1514.11.00.00 | Crude oil | Unrefined rapeseed or colza oil extracted directly from seeds. |
| 1514.19.00.00 | Other | Refined rapeseed or colza oil not chemically modified. |
| 1514.91 | Crude oil: | Crude oils specifically categorized by intended industrial use or type. |
| 1514.91.10.00 | Imported to be used in the manufacture of rubber substitutes or lubricating oil | Rapeseed or colza oil destined for industrial manufacturing processes. |
| 1514.91.90 | Other | Other crude oils not specified for industrial use. |
| 1514.91.90.10 | Rape or colza oil and its fractions | Crude rapeseed or colza oil fractions outside industrial manufacturing classification. |
| 1514.91.90.20 | Mustard seed oil and its fractions | Crude mustard seed oil fractions. |
| 1514.99 | Other: | Refined or denatured oils classified by use or treatment state. |
| 1514.99.10.00 | Imported to be used in the manufacture of rubber substitutes or lubricating oil | Refined or other oils for industrial manufacturing. |
| 1514.99.50 | Denatured | Oils treated to prevent human consumption. |
| 1514.99.50.10 | Rape or colza oil and its fractions | Denatured rapeseed or colza oil fractions. |
| 1514.99.50.20 | Mustard seed oil and its fractions | Denatured mustard seed oil fractions. |
| 1514.99.90 | Other | Other refined or treated oils not denatured or specifically for industrial use. |
| 1514.99.90.10 | Rape or colza oil and its fractions | Refined rapeseed or colza oil fractions. |
| 1514.99.90.20 | Mustard seed oil and its fractions | Refined mustard seed oil fractions. |
What is NOT Classified Here?
To avoid misclassification, note these exclusions:
- Synthetic or chemically modified oils are excluded and classified under other headings.
- Other vegetable oils such as olive oil, sunflower oil, or palm oil are covered under different HTS codes.
- Oils intended exclusively for food use that have undergone chemical modification fall outside this heading.
Notes
- Industrial Use: Some subheadings specify whether the oil is imported for industrial manufacturing such as rubber substitutes or lubricants, which affects duty rates and import regulations.
- Denatured Oils: Oils that are denatured to prevent human consumption are specially classified to distinguish them from edible oils.
- Refinement Status: The classification distinguishes crude oils from refined but non-chemically modified oils.
- Duty Rates: Duty rates vary by subheading and intended use, often requiring careful classification for correct tariff application.
Declaration Example
Product: A shipment of refined rapeseed oil imported for edible use.US HTS Code:
1514.19.00.00(Other)Unit of Quantity: Metric ton
General Duty Rate: Check current USHTS for applicable tariff rates.
Additional Requirements: Compliance with FDA regulations on edible oils may be required.
Related HTS Codes
- HTS 1507: Soya-bean oil and its fractions.
- HTS 1508: Ground-nut oil and its fractions.
- HTS 1515: Other fixed vegetable fats and oils (including jojoba oil) and their fractions.
- HTS 1516: Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated.
