Heading 1517

Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516

16 declarable lines

Heading 1517 covers margarine and edible mixtures or preparations of animal, vegetable or microbial fats or oils, or of fractions of different fats or oils of chapter 15, that go beyond the treatments of heading 1516. It splits first into margarine (excluding liquid margarine) under 1517.10 and all other products under 1517.90. The 1517.90 lines split by whether the goods are artificial mixtures of two or more products of headings 1501 to 1515, whether they contain 5% or more by weight of soybean oil, whether dairy products of chapter 4 note 1 are present, and whether the product is a salad or cooking oil, a baking or frying fat, or other.

Products in this heading

Margarine sold in tubs or blocks, excluding liquid margarine
Vegetable oil salad and cooking oil blends
Baking or frying fats made wholly of vegetable oils
Shortening blends of two or more oils of headings 1501 to 1515
Blends containing 5% or more by weight of soybean oil
Partially hydrogenated salad and cooking oil
Wholly hydrogenated soybean oil preparations
Dairy-containing fat mixtures described in additional U.S. note 1 to chapter 4

How to choose the right subheading

Decide whether the product is margarine, other than liquid margarine, which goes in 1517.10.
For other products, check whether it is an artificial mixture of two or more products of headings 1501 to 1515.
Check whether the mixture contains 5% or more by weight of soybean oil or any fraction of soybean oil.
Check whether dairy products described in additional U.S. note 1 to chapter 4 are present.
Identify the form and use: salad and cooking oil, baking or frying fat, or other.

Often confused with

Refined soybean oil on its own, not chemically modified
A single oil that is only refined stays in its own heading, not in a mixture heading.
Heading 1507
Hydrogenated vegetable oil that is not further prepared
Hydrogenated, inter-esterified or elaidinized fats alone belong to 1516.
Heading 1516
Blends of olive oil with oils of heading 1509
Blends of olive oils and their fractions are named in 1510.
Heading 1510
Vegetable waxes other than triglycerides
Waxes are classified in 1521, not as edible fat mixtures.
Heading 1521
Butter and dairy spreads
Butter and other milk fats are chapter 4 goods.
Heading 0405

Frequently asked questions

What is the HTS code for margarine?

Margarine, excluding liquid margarine, is classified under 1517.10.00.00. The general (MFN) rate for that line is 12.3 cents per kilogram.

What is the duty on a salad and cooking oil blend containing 5% or more soybean oil?

Such a product falls under 1517.90.10.20. The general (MFN) rate for that line is 18%.

How do I classify a baking fat wholly of vegetable oils with no soybean oil content above the threshold?

A baking or frying fat wholly of vegetable oils that is an artificial mixture of products of headings 1501 to 1515 without 5% or more soybean oil is classified under 1517.90.20.40. The general (MFN) rate for that line is 8%.

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.