Specialty Oil Imports

Specialty oil imports – avocado, coconut, walnut, specialty cooking oils – classify under HTS 1515 (vegetable oils) or 1513 (coconut/palm). Most low base duty (3-7.7%). Section 122 stacks. FDA food facility registration. Mexican avocado oil USMCA-qualifying.

This guide covers U.S. import tariff and compliance for specialty oils.

For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).

HTS classification basics

Avocado oil HTS 1515.90. Coconut oil HTS 1513.11 (crude) or 1513.19 (refined). Walnut oil HTS 1515.90.

Tariff stack and rates

Base 3-7.7% + Section 122 (15% on non-USMCA).

Country of origin considerations

Mexico (avocado), Philippines/Indonesia (coconut), France/Italy (walnut, specialty), South America for various.

Regulatory overlay

FDA food facility registration. USDA APHIS for some oils. Organic certification.

Mitigation opportunities

USMCA qualification on Mexican avocado oil. Origin diversification.

Frequently asked questions

What is the typical effective duty rate?

Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.

Can I qualify under USMCA?

Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.

Are IEEPA refunds available?

Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.

What about Section 232 exposure?

Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.

How do you help with this category?

Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.