Other

This code covers soybean oil and its fractions, whether refined or not, but not chemically modified. Use this code for classifying soybean oil imports to determine applicable duties—general rates are 19.10% unless the goods qualify for free trade agreements with countries like Australia or South Korea, as detailed in the chapter notes.

Detailed information for HTS Code 1507.90.40

This tariff code falls within the section covering animal, vegetable, and microbial fats and oils, specifically addressing soybean oil and its fractions, whether refined or not, but not chemically modified. Code 1507.90.40 covers the ‘other’ soybean oil not specifically detailed elsewhere within the chapter. There are two subdivisions: 1507.90.40.20 for once-refined oil (subjected to alkali or caustic wash, but not bleached or deodorized) and 1507.90.40.40 for fully refined oil (washed, bleached, or deodorized); choose the appropriate suffix based on the level of refinement of the soybean oil. Duty rates vary, with a general rate of 19.10% and potentially free rates for goods from certain countries with eligible trade agreements.

Chapter	Chapter 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or veget
Section	Section III - Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Veget

Duty snapshot

Quick reference for the duty outcomes tied to this HTS line.

General Duty

19.10%

Standard trade partners (NTR)

Special Duty

Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Eligible FTA or preference programs

The general duty rate for HTS code 1507.90.40 and its subdivisions (1507.90.40.20 and 1507.90.40.40) is 19.10%, applicable to imports from countries without a preferential trade agreement with the U.S. However, several countries (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) qualify for a duty rate of Free under specific FTA or preference programs. All reported quantities for this code and its subdivisions must be in kilograms (kg). The special rates apply contingent upon meeting the rules of origin and any other requirements stipulated within the relevant trade agreement or preference program.

Rate of Duty (Column 2): 45%

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Code subdivisions

1507.90.40.20

Soybean oil and its fractions, whether or not refined, but not chemically modified: > Other: > Other > Once-refined (subjected to alkali or caustic wash, but not bleached or deodorized)

1507.90.40.40

Soybean oil and its fractions, whether or not refined, but not chemically modified: > Other: > Other > Other (fully refined, washed, bleached or deodorized)

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Chapter & section notes

Chapter notes

Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 15 ANIMAL,VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES III 15-1 Notes 1. This chapter does not cover: (a) Pig fat or poultry fat, of heading 0209; (b) Cocoa butter, fat or oil (heading 1804); (c) Edible preparations containing by weight more than 15 percent of the products of heading 0405 (generally chapter 21); (d) Greaves (heading 2301) or residues of headings 2304 to 2306; (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulfonated oils or other goods of section VI; or (f) Factice derived from oils (heading 4002). 2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510). 3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522. Subheading Notes 1. For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981. 2. For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 percent by weight. Additional U.S. Note 1. Products of American fisheries are provided for in chapter 98. Statistical Notes 1. The unit of quantity “kg cmsc” (kilograms cows’ milk solids content) includes all cows milk components other than water. 2. For a list of approved standards for "Certified organic", see General Statistical Note 6. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes III 15-2

Section notes

SECTION III ANIMAL,VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES III-1 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes III-2 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes

Latest update

Last updated

November 15, 2025

Revised every January & July

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