Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or colored
5 declarable lines
Heading 1521 covers waxes of natural origin: vegetable waxes other than triglycerides, beeswax and other insect waxes, and spermaceti, whether or not refined or colored. It splits first by source, vegetable waxes in 1521.10 and all other waxes in 1521.90, then by specific type, with candelilla, carnauba and bleached beeswax named separately. Most lines in the heading enter free; bleached beeswax is the one line with a duty.
Products in this heading
- Candelilla wax blocks or flakes for polish and coating
- Carnauba wax flakes for car polish, candy glaze and mold release
- Raw or refined beeswax for candles and cosmetics
- Bleached beeswax for cosmetic and pharmaceutical use
- Spermaceti wax for ointments and creams
- Shellac-type insect waxes and other insect waxes in bulk
- Colored or refined vegetable wax blends for industrial use
How to choose the right subheading
- Source of the wax: vegetable versus insect or animal (spermaceti)
- For vegetable waxes, whether it is candelilla, carnauba, or another vegetable wax
- For non-vegetable waxes, whether it is bleached beeswax or another wax such as unbleached beeswax, other insect wax, or spermaceti
- Refining or coloring does not move the goods out of heading 1521
- Whether the wax is a triglyceride, which is excluded from this heading
Often confused with
- Heading 2712Paraffin wax and other petroleum waxes
Mineral origin, not a vegetable or insect wax.
- Heading 3404Artificial waxes and prepared waxes
Chemically made or compounded waxes belong to heading 3404.
- Candles, tapers and similar articles
Finished candles are goods of heading 3406, not the wax material.
- Heading 1516Hydrogenated or inter-esterified triglyceride waxes
Triglyceride waxes are excluded from 1521 and fall in heading 1516.
- Heading 1515Jojoba oil and other fixed vegetable oils
Liquid vegetable oils are classified as oils, not waxes.
Frequently asked questions
What is the HTS code for carnauba wax?
Carnauba wax is classified under 1521.10.00.40, which carries a general (MFN) rate of Free.
What is the duty on bleached beeswax?
Bleached beeswax enters under 1521.90.20.00 at a general (MFN) rate of 4.8%. Unbleached beeswax and other waxes in the residual line enter free.
How do I classify other insect waxes and spermaceti?
If the wax is not bleached beeswax and is not a vegetable wax, it goes in 1521.90.40.00 at a general (MFN) rate of Free. Vegetable waxes other than candelilla or carnauba go in 1521.10.00.60, also Free.
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.