# United States tariff lines under HS 1514.99

> The United States tariff splits HS 1514.99 (other: Other) into 5 national lines: 1514.99.10.00 (imported to be used in the manufacture of rubber substitutes or lubricating oil), 1514.99.50.10 (rape or colza oil and its fractions), 1514.99.50.20 (mustard seed oil and its fractions), 1514.99.90.10 (rape or colza oil and its fractions) and 1 other. The general (MFN) duty differs by line: free on 1514.99.10.00, 1.3¢/kg on 1514.99.50.10, 1.3¢/kg on 1514.99.50.20, 6.4% on 1514.99.90.10 and 6.4% on 1514.99.90.20.

Source: https://border.bot/countries/united-states/hs-codes/151499
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 15](https://border.bot/countries/united-states/hs-codes/15) / [1514.99](https://border.bot/countries/united-states/hs-codes/151499)

## Key facts

- HS subheading: [1514.99](https://border.bot/hs-codes/151499)
- National lines: 5
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 15: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

## United States lines under 1514.99

The United States tariff splits HS 1514.99 (other: Other) into 5 national lines: 1514.99.10.00 (imported to be used in the manufacture of rubber substitutes or lubricating oil), 1514.99.50.10 (rape or colza oil and its fractions), 1514.99.50.20 (mustard seed oil and its fractions), 1514.99.90.10 (rape or colza oil and its fractions) and 1 other.

The general (MFN) duty differs by line: free on 1514.99.10.00, 1.3¢/kg on 1514.99.50.10, 1.3¢/kg on 1514.99.50.20, 6.4% on 1514.99.90.10 and 6.4% on 1514.99.90.20.

- [1514.99.10.00](https://border.bot/countries/united-states/hs-codes/1514991000) Other, Other, Imported to be used in the manufacture of rubber substitutes or lubricating oil. Duty (MFN): free
- [1514.99.50.10](https://border.bot/countries/united-states/hs-codes/1514995010) Other, Other, Other, Denatured, Rape or colza oil and its fractions. Duty (MFN): 1.3¢/kg
- [1514.99.50.20](https://border.bot/countries/united-states/hs-codes/1514995020) Other, Other, Other, Denatured, Mustard seed oil and its fractions. Duty (MFN): 1.3¢/kg
- [1514.99.90.10](https://border.bot/countries/united-states/hs-codes/1514999010) Other, Other, Other, Other, Rape or colza oil and its fractions. Duty (MFN): 6.4%
- [1514.99.90.20](https://border.bot/countries/united-states/hs-codes/1514999020) Other, Other, Other, Other, Mustard seed oil and its fractions. Duty (MFN): 6.4%

## In other countries

No other national tariff on border.bot has live lines under 1514.99 yet.

- [The Harmonized System text for 1514.99](https://border.bot/hs-codes/151499)

- Previous subheading: [1514.91](https://border.bot/countries/united-states/hs-codes/151491) Crude oil
- Next subheading: [1515.11](https://border.bot/countries/united-states/hs-codes/151511) Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 1514.99?

The United States tariff splits HS 1514.99 (other: Other) into 5 national lines: 1514.99.10.00 (imported to be used in the manufacture of rubber substitutes or lubricating oil), 1514.99.50.10 (rape or colza oil and its fractions), 1514.99.50.20 (mustard seed oil and its fractions), 1514.99.90.10 (rape or colza oil and its fractions) and 1 other.

### What is the duty on HS 1514.99 in the United States?

The general (MFN) duty differs by line: free on 1514.99.10.00, 1.3¢/kg on 1514.99.50.10, 1.3¢/kg on 1514.99.50.20, 6.4% on 1514.99.90.10 and 6.4% on 1514.99.90.20.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/151499.json