美国 · 第 15· 134 条目
§15动植物油脂
本章品目（4 位 WCO 统一）
20 个品目
1501猪脂肪（包括猪油）及家禽脂肪→1502牛、羊脂肪→1503牛、羊脂肪→1504鱼或海洋哺乳动物的脂肪、油及其分离品→1505羊毛脂及衍生物→1506其他动物脂肪、油及其分离品→1507大豆油及其分离品→1508花生油及其分离品→1509橄榄油及其分离品→1510其他橄榄油及其分离品，包括混合品→1511棕榈油及其分离品→1512葵花籽油、红花油、棉籽油及其分离品→1513椰子油、棕榈仁油、巴巴苏油及其分离品→1514菜籽油、芥子油及其分离品→1515其他固定植物油、微生物油及其分离品，不论是否精炼，但未经化学改性→1516动植物油、微生物油及其分离品，经氢化、酯交换、再酯化或反式异构化，不论是否精炼，但未经进一步加工→1517人造黄油；本章动植物油、微生物油或其分离品的食用混合物或制剂，但税目1516的食用油或其分离品除外→1520粗甘油；甘油水及甘油碱液→1521植物蜡（甘油三酯除外）、蜂蜡、其他虫蜡及鲸蜡，不论是否精炼或着色→1522油渣；脂肪物质或动植物蜡处理后的残渣→
美国 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 1501.10.00.00 | Lard | 3¢/kg | → |
| 1501.20.00 | Other pig fat | 3¢/kg | → |
| 1501.20.00.40 | Choice white grease | 3¢/kg | → |
| 1501.20.00.60 | Yellow grease | 3¢/kg | → |
| 1501.20.00.80 | Other | 3¢/kg | → |
| 1501.90.00.00 | Other | 3¢/kg | → |
| 1502.10.00 | Tallow | 0.43¢/kg | → |
| 1502.10.00.20 | Edible | 0.43¢/kg | → |
| 1502.10.00.40 | Inedible | 0.43¢/kg | → |
| 1502.90.00.00 | Other | 0.43¢/kg | → |
| 1503.00.00.00 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared | 2¢/kg | → |
| 1504.10.20.00 | Cod | Free | → |
| 1504.10.40.00 | Other | 2.5% | → |
| 1504.20.20.00 | Cod | Free | → |
| 1504.20.40.00 | Herring | 1¢/kg | → |
| 1504.20.60 | Other | 1.5¢/kg + 5% | → |
| 1504.20.60.20 | Menhaden | 1.5¢/kg + 5% | → |
| 1504.20.60.40 | Other | 1.5¢/kg + 5% | → |
| 1504.30.00.00 | Fats and oils and their fractions, of marine mammals | 1.7¢/kg + 5% | → |
| 1505.00.10.00 | Wool grease, crude | 1.3¢/kg | → |
| 1505.00.90.00 | Other | 2.4% | → |
| 1506.00.00.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 2.3% | → |
| 1507.10.00.00 | Crude oil, whether or not degummed | 19.1% | → |
| 1507.90.20.00 | Pharmaceutical Grade meeting FDA requirements for use in intravenous fat emulsions, valued over $5/kg | Free | → |
| 1507.90.40 | Other | 19.1% | → |
| 1507.90.40.20 | Once-refined (subjected to alkali or caustic wash, but not bleached or deodorized) | 19.1% | → |
| 1507.90.40.40 | Other (fully refined, washed, bleached or deodorized) | 19.1% | → |
| 1508.10.00.00 | Crude oil | 7.5¢/kg | → |
| 1508.90.00.00 | Other | 7.5¢/kg | → |
| 1509.20.20 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container | → |
| 1509.20.20.30 | Certified organic | 5¢/kg on contents and container | → |
| 1509.20.20.90 | Other | 5¢/kg on contents and container | → |
| 1509.20.90 | Other | 3.4¢/kg | → |
| 1509.20.90.30 | Certified organic | 3.4¢/kg | → |
| 1509.20.90.90 | Other | 3.4¢/kg | → |
| 1509.30.20 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container | → |
| 1509.30.20.30 | Certified organic | 5¢/kg on contents and container | → |
| 1509.30.20.90 | Other | 5¢/kg on contents and container | → |
| 1509.30.90 | Other | 3.4¢/kg | → |
| 1509.30.90.30 | Certified organic | 3.4¢/kg | → |
| 1509.30.90.90 | Other | 3.4¢/kg | → |
| 1509.40.20 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container | → |
| 1509.40.20.30 | Certified organic | 5¢/kg on contents and container | → |
| 1509.40.20.90 | Other | 5¢/kg on contents and container | → |
| 1509.40.90 | Other | 3.4¢/kg | → |
| 1509.40.90.30 | Certified organic | 3.4¢/kg | → |
| 1509.40.90.90 | Other | 3.4¢/kg | → |
| 1509.90.20.00 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container | → |
| 1509.90.40.00 | Other | 3.4¢/kg | → |
| 1510.10.10.00 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container | → |
| 1510.10.90.00 | Other | 3.4¢/kg | → |
| 1510.90.10.00 | Rendered unfit for use as food | Free | → |
| 1510.90.20.00 | Weighing with the immediate container under 18 kg | 5¢/kg on contents and container | → |
| 1510.90.90.00 | Other | 3.4¢/kg | → |
| 1511.10.00.00 | Crude oil | Free | → |
| 1511.90.00.00 | Other | Free | → |
| 1512.11.00 | Crude oil | 1.7¢/kg + 3.4% | → |
| 1512.11.00.25 | Certified organic | 1.7¢/kg + 3.4% | → |
| 1512.11.00.35 | Other | 1.7¢/kg + 3.4% | → |
| 1512.11.00.40 | Safflower oil | 1.7¢/kg + 3.4% | → |
| 1512.19.00 | Other | 1.7¢/kg + 3.4% | → |
| 1512.19.00.25 | Certified organic | 1.7¢/kg + 3.4% | → |
| 1512.19.00.35 | Other | 1.7¢/kg + 3.4% | → |
| 1512.19.00.40 | Safflower oil | 1.7¢/kg + 3.4% | → |
| 1512.21.00.00 | Crude oil, whether or not gossypol has been removed | 5.6¢/kg | → |
| 1512.29.00 | Other | 5.6¢/kg | → |
| 1512.29.00.20 | Once-refined (subjected to alkalai or caustic wash, but not bleached or deodorized) | 5.6¢/kg | → |
| 1512.29.00.40 | Other (fully refined, washed, bleached or deodorized) | 5.6¢/kg | → |
| 1513.11.00.00 | Crude oil | Free | → |
| 1513.19.00 | Other | Free | → |
| 1513.19.00.30 | Certified organic | Free | → |
| 1513.19.00.90 | Other | Free | → |
| 1513.21.00.00 | Crude oil | Free | → |
| 1513.29.00.00 | Other | Free | → |
| 1514.11.00.00 | Crude oil | 6.4% | → |
| 1514.19.00.00 | Other | 6.4% | → |
| 1514.91.10.00 | Imported to be used in the manufacture of rubber substitutes or lubricating oil | Free | → |
| 1514.91.90 | Other | 6.4% | → |
| 1514.91.90.10 | Rape or colza oil and its fractions | 6.4% | → |
| 1514.91.90.20 | Mustard seed oil and its fractions | 6.4% | → |
| 1514.99.10.00 | Imported to be used in the manufacture of rubber substitutes or lubricating oil | Free | → |
| 1514.99.50 | Denatured | 1.3¢/kg | → |
| 1514.99.50.10 | Rape or colza oil and its fractions | 1.3¢/kg | → |
| 1514.99.50.20 | Mustard seed oil and its fractions | 1.3¢/kg | → |
| 1514.99.90 | Other | 6.4% | → |
| 1514.99.90.10 | Rape or colza oil and its fractions | 6.4% | → |
| 1514.99.90.20 | Mustard seed oil and its fractions | 6.4% | → |
| 1515.11.00.00 | Crude oil | 6.3¢/kg | → |
| 1515.19.00.00 | Other | 6.3¢/kg | → |
| 1515.21.00.00 | Crude oil | 3.4% | → |
| 1515.29.00 | Other | 3.4% | → |
| 1515.29.00.20 | Once-refined (subjected to alkalai or caustic wash, but not bleached or deodorized) | 3.4% | → |
| 1515.29.00.40 | Other (fully refined, washed, bleached or deodorized) | 3.4% | → |
| 1515.30.00.00 | Castor oil and its fractions | Free | → |
| 1515.50.00.00 | Sesame oil and its fractions | 0.68¢/kg | → |
| 1515.60.05.00 | Microbial fats and oils and their fractions | 3.2% | → |
| 1515.90.21.00 | Nut oils | Free | → |
| 1515.90.60.00 | Jojoba oil and its fractions | 2.3% | → |
| 1515.90.81 | Other | 3.2% | → |
| 1515.90.81.10 | Hemp oil | 3.2% | → |
| 1515.90.81.90 | Other | 3.2% | → |
| 1516.10.00.00 | Animal fats and oils and their fractions | 7¢/kg | → |
| 1516.20.10.00 | Rapeseed oil | 7.7% | → |
| 1516.20.91.00 | Other | 8.8¢/kg | → |
| 1516.30.00.00 | Microbial fats and oils and their fractions | 8.8¢/kg | → |
| 1517.10.00.00 | Margarine, excluding liquid margarine | 12.3¢/kg | → |
| 1517.90.10 | Containing 5 percent or more by weight of soybean oil or any fraction thereof | 18% | → |
| 1517.90.10.20 | Salad and cooking oils | 18% | → |
| 1517.90.10.40 | Wholly of vegetable oils | 18% | → |
| 1517.90.10.60 | Other | 18% | → |
| 1517.90.10.80 | Other | 18% | → |
| 1517.90.20 | Other | 8% | → |
| 1517.90.20.20 | Salad and cooking oils | 8% | → |
| 1517.90.20.40 | Wholly of vegetable oils | 8% | → |
| 1517.90.20.60 | Other | 8% | → |
| 1517.90.20.80 | Other | 8% | → |
| 1517.90.45.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 11¢/kg | → |
| 1517.90.50.00 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 11¢/kg | → |
| 1517.90.60.00 | Other | 34.2¢/kg | → |
| 1517.90.90 | Other | 8.8¢/kg | → |
| 1517.90.90.15 | Partially hydrogenated salad and cooking oil | 8.8¢/kg | → |
| 1517.90.90.25 | Soybean oil, wholly hydrogenated | 8.8¢/kg | → |
| 1517.90.90.85 | Cottonseed oil, wholly hydrogenated | 8.8¢/kg | → |
| 1517.90.90.90 | Other | 8.8¢/kg | → |
| 1518.00.20.00 | Of linseed or flaxseed oil | 6.3¢/kg | → |
| 1518.00.40.00 | Other | 8% | → |
| 1520.00.00.00 | Glycerol, crude; glycerol waters and glycerol lyes | Free | → |
| 1521.10.00 | Vegetable waxes | Free | → |
| 1521.10.00.20 | Candelilla | Free | → |
| 1521.10.00.40 | Carnauba | Free | → |
| 1521.10.00.60 | Other | Free | → |
| 1521.90.20.00 | Bleached beeswax | 4.8% | → |
| 1521.90.40.00 | Other | Free | → |
| 1522.00.00.00 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes | 3.8% | → |