1518.00.40.00
Other
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
Duty rates
Column 1 (General / MFN)
8%
Column 2 (Non-NTR)
25%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.15
LIST_3
The duty provided in the applicable subheading + 7.5%
Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Applies to origin: CN
Effective from September 24, 2018
Related CBP rulings
The tariff classification of Used Cooking Oil from Canada
The subject merchandise is Used Cooking Oil. It is described as yellow in color, and as a cooking oil blended with animal fat tallow and corn oil.
Vessel Importation; Deepwater Ports Act; 33 U.S.C. § 1518; Title 19, U.S. Code
The following facts are from your June 12, 2023, ruling request and subsequent correspondence. Delfin proposes to moor foreign-flagged FLNGVs at a deepwater port located on the Outer Continental Shelf (“OCS”) approximately 40 nautical mile
Classification of Agricultural Oil Feedstock
The merchandise to be imported is described as comingled crude soybean oil, tallow, and distiller’s corn oil (“DCO”). The tallow and DCO are obtained from waste streams from the food processing industry while the soybean oil is obtained in
The tariff classification of Used Vegetable Oil from Mexico
(Chula Vista, CA). The subject merchandise is Residual (Used) Vegetable Oil that is alternatively described as Yellow Fat Vegetable Oil or Yellow Grease. The product is composed of 99 percent oil and 1 percent water.
The tariff classification of Coconut Oil from Germany
The subject merchandise is “Coconut-Co2-To Extract”. You have stated that the coconut oil is obtained by cold pressing dried coconut meat then enriching the aroma components by countercurrent extraction in a high-pressure column with carbon
The tariff classification of Epoxidized Soybean Oil and HDPE Shredder Bags from China
The following products are under review: Item number one is Epoxidized Soybean Oil (CAS 8013-07-8). The product is a soybean oil that has undergone an epoxidation reaction with a peroxycarboxylic acid to produce a crude product that is subs
The tariff classification of Used Vegetable Cooking Oil from Turkey
The product under review is non-edible “Used Vegetable Cooking Oil.” You have stated in your submission letter that the product will be utilized in the manufacturing of biodiesel fuel.
The tariff classification of used cooking oil (vegetable oil) from the Ivory Coast.
The product under review is non-edible “Used Vegetable Cooking Oil.” You have stated in your submission letter that the product will be utilized in the manufacturing of biodiesel fuel.
The tariff classification of used cooking oil (vegetable oil) from Hungary.
The product under review is non-edible “Used Vegetable Cooking Oil.” You have stated in your submission letter that the product will be utilized in the manufacturing of biodiesel fuel.
The tariff classification of used cooking oil (vegetable oil) from Malaysia.
The product under review is non-edible “Used Vegetable Cooking Oil.” You have stated in your submission letter that the product will be utilized in the manufacturing of biodiesel fuel.
The tariff classification of used cooking oil (vegetable oil) from the Ukraine.
The product under review is non-edible “Used Vegetable Cooking Oil.” You have stated in your submission letter that the product will be utilized in the manufacturing of biodiesel fuel.
The tariff classification of used cooking oil (vegetable oil) from India.
The product under review is non-edible “Used Vegetable Cooking Oil.” You have stated in your submission letter that the product will be utilized in the manufacturing of biodiesel fuel.
Other codes in heading 1518
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 1518.00.40.00 from each major US trading partner.
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