Denatured High-Oleic Mustard Seed Oil Fraction for Cosmetics Base
This is a refined, high-oleic fraction of mustard seed oil that has been denatured for use as an emollient base in non-food cosmetics such as soaps and lotions. The oil is not chemically modified, so it remains a vegetable oil of heading 15.14, and the denaturation does not affect its tariff classification.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 11% | — | 11% |
| 🇲🇽Mexico | 11% | — | 11% |
| 🇺🇸United States | 11% | — | 11% |
| 🇩🇪Germany | 11% | — | 11% |
| 🇯🇵Japan | 11% | — | 11% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the oil is not denatured and is a low erucic acid rape or colza oil
Subheading 1514.11/1514.19 covers low erucic acid oils; if not denatured, the product could fall there instead.
If the oil is put up in measured doses or packaged for retail sale as a cosmetic preparation
Cosmetic preparations of Chapter 33 take precedence over the base oil if the product is more than just the oil itself.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Have documentation showing the oil is a fraction of mustard seed oil and that the denaturant is non-toxic for cosmetic use
• The CBSA may ask for the Codex Alimentarius standard reference if the oil is virgin; ensure your product meets the definition of a fraction
• Keep the denaturant's identity and concentration on the commercial invoice
Related Products under Tariff item 1514.99.00
Bleached Rapeseed Oil for Gear Lubricants
Bleached rapeseed oil fraction used as a base for high-performance gear lubricants. It is not chemically modified, only bleached, so it remains a fixed vegetable oil of heading 15.14.
Bulk Denatured Colza Oil for Soap Stock Preparation
Bulk denatured colza oil prepared for subsequent soap-stock extraction, rendered inedible through denaturation. It is classified under tariff item 1514.99.00 as an 'other' rape, colza or mustard oil that is not chemically modified, with denaturation not affecting its tariff classification.
Bulk Refined Canola Oil
Bulk refined canola oil shipped in tankers for food processing. It is not chemically modified and remains a fixed vegetable oil of heading 15.14.
Canola Oil Shortening Base
Liquid canola oil base for producing vegetable shortenings. It is not chemically modified and remains a fixed vegetable oil of heading 15.14.
Cold-Pressed Colza Oil for Rubber Processing Aid
Cold-pressed colza oil fraction, unrefined but settled, used as a processing aid in rubber extrusion. It is not chemically modified and remains a fixed vegetable oil of heading 15.14.
Cold-Pressed Rapeseed Oil
Cold-pressed rapeseed oil extracted mechanically without heat or chemicals for gourmet cooking. It is not chemically modified and remains a fixed vegetable oil of heading 15.14.