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Boiled Linseed Oil

Boiled linseed oil is produced by heating and oxidizing linseed oil to accelerate drying for use as a wood finish and protective coating. It falls under HTS 1518.00.20.00 as a chemically modified vegetable oil from linseed (flaxseed), specifically boiled or oxidized, excluding those in heading 1516.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1515.11.00.00Same rate: 17.5%

If not chemically modified (raw or crude)

Unmodified linseed oil is classified as a fixed vegetable oil under heading 1515, not the modified products of 1518.

3209.10.00.00Higher: 40.1% vs 17.5%

If further processed into paint or varnish base

When formulated as a paint, varnish, or similar coating preparation, it shifts to Chapter 32 for paints and varnishes.

3823.19.20.00Higher: 19.8% vs 17.5%

If mixed with industrial fatty acids or soaps

Blends with specific industrial preparations like fatty acid derivatives fall under 3823 as chemical industrial mixtures.

Not sure which classification is right?

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Import Tips & Compliance

Verify chemical modification process documentation to confirm classification under 1518, not raw oils in 1515

Include safety data sheets (SDS) for handling boiled oils, as they may be flammable

Label clearly as 'not for food use' to avoid misclassification as edible oil

Related Products under HTS 1518.00.20.00

Polymerized Linseed Oil

Polymerized linseed oil undergoes heat treatment in vacuum or inert gas to increase viscosity for use in alkyd resins and industrial coatings. Classified in HTS 1518.00.20.00 for chemically modified linseed oil fractions, polymerized by heat as specified in the heading.

Blown Linseed Oil

Blown linseed oil is air-oxidized under pressure to create a thick, tacky product used in putties, sealants, and printing inks. It is included in HTS 1518.00.20.00 as linseed oil 'otherwise chemically modified,' specifically blown.

Oxidized Linseed Oil Stand Oil

Stand oil is linseed oil heated and oxidized to form a high-viscosity binder for artists' paints and varnishes. HTS 1518.00.20.00 covers this as oxidized linseed oil, chemically modified for industrial non-food applications.

Sulfurized Linseed Oil

Sulfurized linseed oil is chemically treated with sulfur to enhance extreme pressure properties for industrial lubricants and metalworking fluids. It qualifies under HTS 1518.00.20.00 as sulfurized linseed oil, a specified chemical modification.

Dehydrated Linseed Oil

Dehydrated linseed oil has water and impurities removed for faster-drying paints and enamels. Classified in HTS 1518.00.20.00 as chemically modified (dehydrated) linseed oil for industrial use.

Heat-Polymerized Linseed Oil for Alkyds

This linseed oil is polymerized by heat in inert gas for short-oil alkyd resin production in paints. HTS 1518.00.20.00 applies to linseed-specific chemically modified oils via heat polymerization.