HS HEADING 1516

Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

HEADING

1516

CHAPTER

15 — Animal, vegetable or microbial fats and oils and their cleavage products

In plain English

This category includes animal, vegetable, or microbial fats and oils, along with their separated parts, that have undergone specific chemical changes such as hydrogenation, inter-esterification, re-esterification, or elaidinisation. These products may be refined or unrefined but must not be prepared beyond those specific treatments. The items are divided into three groups based on their source: animal, vegetable, or microbial. Each group covers the same range of chemical processes and preparation levels.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (3)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

1516.10

Animal fats and oils and their fractions; partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

1516.20

Vegetable fats and oils and their fractions; partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

1516.30

Microbial fats and oils and their fractions; partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Chapter 15 classification notes

Anti-dumping duties common on palm oil and biodiesel feedstocks. Country-of-origin labelling strict in EU (Olive Oil Regulation 29/2012).

Frequent misclassification in this chapter

Margarine: 1517, not 1509. Flavoured / infused oils move to Chapter 21 if food-ready. Biodiesel and fuel esters: Chapter 38 (3824.99), not Chapter 15.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 15

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