1518.00.40.00

Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: Other

USMCA claim does not exempt

Section 338 applies to this line

This provision appears on the Alcoholic Beverages list at HTS heading 9903.03.12. A valid USMCA claim removes the general rate of 8%, but does not remove the Section 338 additional duty on goods of Canada.

One exception: if this product already carries the Section 232 duties on steel, aluminum or copper, or the separate duties on vehicles and vehicle parts, the Section 338 duty does not stack on top.

General (MFN): 8%
USMCA (code S): Free
Duty saved: 8%
Rate type: ad valorem
Unit: kg
Column 2: 25%
All special rates: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Classification chain

Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included
Other 1518.00.40.00

How to read this

The Special column on this line reads Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). The S in that list stands for USMCA, so goods that qualify as originating pay nothing here instead of the general rate of 8%.

That is not the whole rate. Goods of Canada on the Alcoholic Beverages list also owe the Section 338 duty, which sits in Chapter 99 and applies whether or not the goods qualify under USMCA.

From HTS Revision 19 (2026), with Section 338 coverage from Chapter 99, U.S. note 51. Check this line in the official schedule before you make entry.