Heading 1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

7 declarable lines

Heading 1504 covers fats and oils and their fractions taken from fish or marine mammals, whether or not refined, as long as they are not chemically modified. The heading splits first by source: 1504.10 for fish-liver oils, 1504.20 for fish oils other than liver oils, and 1504.30 for marine mammals. The fish subheadings then split by species, with cod, herring and menhaden named separately.

Products in this heading

Cod liver oil in bulk drums
Fish liver oil capsules filled with cod liver oil
Crude herring oil for animal feed
Menhaden oil for industrial or feed use
Refined fish body oil sold as a food ingredient
Whale oil and other marine mammal oils
Fish oil fractions such as concentrated omega-3 oil that has not been chemically modified

How to choose the right subheading

Source of the oil: fish liver, fish body, or marine mammal
Fish species, since cod, herring and menhaden have their own lines
Whether the oil has been chemically modified, which takes it out of 1504
Whether the product is a raw oil or fraction rather than a prepared edible mixture
Whether the oil is presented as a food ingredient or as a dosage-form medicine

Often confused with

Hydrogenated or inter-esterified fish oil
Chemical modification moves it out of 1504
Heading 1516
Margarine or edible blends containing fish oil
Prepared edible mixtures are classified in 1517
Heading 1517
Cod liver oil put up as a measured dose medicine
Medicaments in dosage form go to chapter 30
Heading 3004
Spermaceti wax
Waxes of marine origin are classified in 1521
Heading 1521
Soybean oil and other vegetable oils
Vegetable fats and oils fall in separate headings of chapter 15
Heading 1507

Frequently asked questions

What is the HTS code for cod liver oil?

Cod liver oil and its fractions are classified under 1504.10.20.00. The general (MFN) rate for that line is Free.

What is the duty on herring oil?

Fats and oils of fish other than liver oils, of herring, are classified under 1504.20.40.00. The general (MFN) rate is 1¢/kg.

How do I classify fish oil that is not from the liver?

Start with 1504.20, then pick the species line: cod oil is 1504.20.20.00 at a general (MFN) rate of Free. Menhaden oil is 1504.20.60.20 and any other fish oil is 1504.20.60.40, both at a general (MFN) rate of 1.5¢/kg + 5%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.