1514.91.10.00 - Imported to be used in the manufacture of rubber substitutes or lubricating oil 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 1.8¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 1514.91.10.00, specifically designates crude rapeseed, colza, or mustard oil that is imported for a very particular end-use: the manufacture of rubber substitutes or lubricating oil. It is crucial to note that the oil at this stage must be in its crude form, meaning it has not undergone any refining processes beyond initial extraction. The intended application in these specific industrial products is the defining characteristic for goods falling under this code.
Distinguishing this category from its sibling, 1514.91.90 ("Other"), hinges on the declared end-use. While 1514.91.90 would cover other crude oils within the "Other" category of rapeseed, colza, or mustard oil, this specific code is reserved for those explicitly intended for rubber substitute or lubricating oil production. Oils intended for other industrial uses or general consumption would not be classified here.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification decisions for this code will therefore rely on confirming the crude state of the oil and verifying the importer's documented intention for its use in either rubber substitute or lubricating oil manufacturing processes.