Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared
4 declarable lines
Heading 1516 covers animal, vegetable and microbial fats and oils that have been partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized. Refining does not move a product out of the heading, but further preparation does. The heading splits first by source: animal in 1516.10, vegetable in 1516.20, and microbial in 1516.30, with a separate line inside 1516.20 for rapeseed oil.
Products in this heading
- Fully hydrogenated soybean oil in flake or powder form
- Hydrogenated palm oil or palm kernel oil used as a food ingredient
- Inter-esterified vegetable oil blends made for bakery or confectionery use
- Hydrogenated rapeseed (canola) oil
- Hydrogenated fish oil
- Hydrogenated coconut oil
- Hydrogenated algal (microbial) oil
- Elaidinized vegetable oil used as a technical fat
How to choose the right subheading
- Source of the fat or oil: animal, vegetable, or microbial, which sets the 1516.10, 1516.20 or 1516.30 line.
- For vegetable oils, whether the oil is rapeseed (colza) oil or another vegetable oil.
- Whether the oil has been hydrogenated, inter-esterified, re-esterified or elaidinized, which is what places it in 1516 rather than in 1507 to 1515.
- Whether the product is further prepared, such as a spread or edible preparation, which moves it to 1517.
- Whether the product is refined does not change the heading; refined and unrefined modified oils both stay in 1516.
Often confused with
- Heading 1517Margarine and edible spreads
Edible preparations of fats or oils are further prepared and go to 1517, not 1516.
- Heading 1507Refined soybean oil that has not been hydrogenated or otherwise modified
Heading 1507 covers soybean oil that is only refined, not chemically modified.
- Heading 1511Crude or refined palm oil that is not hydrogenated
Palm oil stays in 1511 unless it is hydrogenated, inter-esterified, re-esterified or elaidinized.
- Heading 1509Olive oil
Unmodified olive oil is classified in 1509.
- Heading 1521Vegetable waxes other than triglycerides
Waxes are classified in 1521 even when refined or colored.
Frequently asked questions
What is the HTS code for hydrogenated vegetable oil?
Hydrogenated vegetable oils go under 1516.20. Hydrogenated rapeseed oil is 1516.20.10.00 at a general (MFN) rate of 7.7%, and other hydrogenated vegetable oils fall under 1516.20.91.00 at 8.8 cents/kg.
What is the duty on hydrogenated animal fats and oils?
Animal fats and oils and their fractions that are hydrogenated or inter-esterified are classified in 1516.10.00.00. The general (MFN) rate is 7 cents/kg.
How do I classify hydrogenated algal oil?
Microbial fats and oils and their fractions, including hydrogenated algal oil, are classified in 1516.30.00.00. The general (MFN) rate is 8.8 cents/kg.
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.