Boiled Linseed Oil from China
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.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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