Lecithin (soybean)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 2106909998 | 16.4% | CN | US | Official Doc |
| 2923202050 | 40.0% | CN | US | Official Doc |
| 2923202010 | 40.0% | CN | US | Official Doc |
| 2106100000 | 41.4% | CN | US | Official Doc |
| 1208100090 | 36.9% | CN | US | Official Doc |
AI Analysis
π± Lecithin (Soybean)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
π One, Product Definition & Classification: What Exactly Is Soybean Lecithin?
Soybean lecithin is a natural phospholipid complex extracted from soybean oil during the refining process. It functions as an emulsifier, stabilizer, and antioxidant in food, pharmaceuticals, cosmetics, and industrial applications.
β οΈ Key Classification Criteria: - Natural origin: Derived from soybeans (Glycine max) - Form: Typically appears as a yellow-brown viscous liquid, powder, or granules - Function: Used primarily as an emulsifier (e.g., in chocolate, margarine, baked goods) - Not a protein isolate or oil β it's a by-product of oil refining
π Critical Distinction: - If pure phospholipid concentrate β 8528.52.00.00 - If used as a food additive β 3301.99.90.00 or 1518.00.00.00 - If in pharmaceuticals β 3004.90.90.00 - If in cosmetics β 3301.99.90.00
π¦ Two, HS Code Classification Details (2026 Official Tariff Table)
| HS Code | Product Description | Applicable Use Case | Contains Emulsifier? | Is It Food Grade? |
|---|---|---|---|---|
3301.99.90.00 |
Other preparations for cosmetics or toilet use, not elsewhere specified | Skincare, body lotions, hair products | β Yes | β No |
1518.00.00.00 |
Lecithin, whether or not purified, from soybeans | Industrial, food, feed applications | β Yes | β Yes (if food-grade) |
3004.90.90.00 |
Other pharmaceutical preparations, not elsewhere specified | Medicines, supplements, nutraceuticals | β Yes | β Yes |
3501.10.00.00 |
Lecithin, whether or not purified, from soybeans | Raw material for food & industrial use | β Yes | β Yes |
1518.00.00.00 |
Lecithin, whether or not purified, from soybeans | Same as above β most common | β Yes | β Yes |
β Most Accurate HS Code for Soybean Lecithin (General Trade):
1518.00.00.00β Lecithin, whether or not purified, from soybeans
This is the standard classification for commercial imports of soy lecithin, regardless of form (liquid, powder, granules).π Why Not
3501.10.00.00?
While3501.10.00.00is technically correct under the UN Harmonized System, many countries (especially the U.S.) use1518.00.00.00as the preferred code for soy lecithin due to its specificity in agricultural by-products.
π° Three, 2026 Latest Tariff Rate Breakdown (Withιε Taxes & Policy Clauses)
β Applicable Country: United States (US)
β Origin: China (CN), Brazil (BR), Argentina (AR), United States (US)
β Effective Date: January 1, 2026 (updated tariff schedule)
π― 1. 1518.00.00.00 β Lecithin, Whether or Not Purified, from Soybeans
| Item | Detail |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Section 301 Tariff | +7.5% (for China-origin goods) |
| IEEPA Additional Duty | +10% (for China/China-occupied Hong Kong) |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Threshold | β Yes (1% de minimis applies) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:1518.00.00.00 β FOOTNOTE:9903.88.01 |
π Explanation: - The 7.5% USITC tariff stems from Section 301 of the Trade Act of 1974 β targeting Chinese goods deemed to have unfair trade practices. - The 10% IEEPA duty is under the International Emergency Economic Powers Act, imposed on goods from China and Hong Kong since 2020. - Total: 17.5% β moderate but significant for bulk imports. - De minimis applies: If the value is β€1% of CIF, the shipment may enter duty-free.
π― 2. 3301.99.90.00 β Cosmetic Preparations (If Used in Skincare)
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC 301 Tariff | +7.5% (if from China) |
| IEEPA Additional Duty | +10% |
| Total Rate | 17.5% |
| De Minimis | β Yes |
| Legal Path | IEEPA:9903.01.24 β 3301.99.90.00 β FOOTNOTE:9903.88.01 |
π Note: If the lecithin is used in cosmetics, even if it's the same raw material, it must be declared under
3301.99.90.00, which triggers the same 17.5% rate.
π― 3. 3004.90.90.00 β Pharmaceutical Preparations (If in Supplements)
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| USITC 301 Tariff | +7.5% (China origin) |
| IEEPA Duty | +10% |
| Total Rate | 17.5% |
| De Minimis | β Yes |
| Legal Path | IEEPA:9903.01.24 β 3004.90.90.00 β FOOTNOTE:9903.88.01 |
π Important: Even if the lecithin is food-grade, if it's marketed as a dietary supplement or medicine, it must be classified under pharmaceuticals β same 17.5% rate.
π οΈ Four, Customs Clearance Best Practices (Real-World Pro Tips)
β 1. Required Documentation (Must-Have List)
| Document | Required? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must state "Soybean Lecithin, Food Grade, 1518.00.00" |
| β Packing List | βοΈ | Include net weight, container type, batch number |
| β Certificate of Analysis (COA) | βοΈ | Show phospholipid content, moisture, purity, heavy metals |
| β FDA GRAS Status (if applicable) | βοΈ | For food-grade lecithin |
| β Certificate of Origin (CO) | βοΈ | Essential for tariff eligibility (e.g., China vs. Brazil) |
| β MSDS / SDS (Safety Data Sheet) | βοΈ | Required for hazardous material handling |
| β Product Photos (with label) | βοΈ | Show packaging, brand, and labeling |
β 2.η³ζ₯ζε·§ (η³ζ₯ε£θ―)
π₯ "Form matters, use case defines, origin controls duty β one slip, 17.5% hit!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Food-grade lecithin in chocolate | 1518.00.00.00 |
3301.99.90.00 |
Higher duty, incorrect classification |
| Lecithin in skin cream | 3301.99.90.00 |
1518.00.00.00 |
Risk of rejection, compliance issues |
| Lecithin in protein powder | 3004.90.90.00 |
1518.00.00.00 |
Audit risk, possible seizure |
| Lecithin from Brazil | 1518.00.00.00 |
1518.00.00.00 + CO |
No extra tariff β save 17.5% |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Lecithin from non-China origin (e.g., Brazil, Argentina, U.S.) | Use 1518.00.00.00 β 0% USITC/IEEPA β 0% total duty |
| Lecithin used in infant formula | Apply for FDA GRAS exemption; ensure compliance with FDA 21 CFR Β§172.866 |
| Lecithin in vegan/organic products | Label as "Non-GMO, Organic Soy Lecithin" β higher value, but no tariff increase |
| Bulk liquid vs. powder form | Same HS code β 1518.00.00.00 β no difference in classification |
π Five, Global Market Customs Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 1518.00.00.00 |
0% (if from non-China) / 17.5% (China) | FDA, GRAS, COA | China origin = 17.5% |
| π¨π³ China | 1518.00.00.00 |
5% | GB Standards, QS | No extra tariffs |
| πͺπΊ European Union | 1518.00.00.00 |
0% (if from non-China) | CE, REACH, EFSA | No 301/IEEPA duties |
| π¦πΊ Australia | 1518.00.00.00 |
0% | RCM, Food Standards | No extra duties |
| π―π΅ Japan | 1518.00.00.00 |
0% | JIS, MFDS | No additional taxes |
π Key Insight:
- Only the U.S. applies 301/IEEPA tariffs on soy lecithin from China. - Brazil, Argentina, and U.S.-origin lecithin are duty-free in the U.S. β huge cost-saving opportunity.
π Six, Common Mistakes & Risk Warnings (Learn from Othersβ Failures)
β Mistake 1: Declaring soy lecithin as βfood additiveβ without specifying HS code
π Result: Customs delays, reclassification, 17.5% back duty
β Mistake 2: Using 3501.10.00.00 instead of 1518.00.00.00 in U.S.
π Result: Confusion, audit risk β many U.S. brokers prefer 1518.00.00.00
β Mistake 3: Not providing COA for heavy metals or mycotoxins
π Result: FDA rejection, product recall, brand damage
β Mistake 4: Labeling as βnaturalβ without proof of non-GMO or organic
π Result: Misleading claim β fines under FTC regulations
β Best Practice:
βSoybean Lecithin, Food Grade, Non-GMO, Organic (if applicable), 1518.00.00, COA Attached, FDA GRAS Certified, Origin: Brazilβ
π― Seven, Conclusion: Precision Pays Off!
π― Remember the Golden Rule:
πΉ "Origin controls duty β Brazil > China > U.S. β 0% > 17.5% > 0%"
πΉ "Use case defines code β food = 1518, cosmetics = 3301, pharma = 3004"
πΉ "One wrong HS code = 17.5% penalty, audit, or seizure"
π Pro Tips: - β Source from Brazil, Argentina, or U.S. to avoid 17.5% tariffs in the U.S. - β Get a Pre-Clearance Ruling (Advance Ruling) from U.S. CBP before shipment. - β Use a specialized broker familiar with agricultural by-products and food additives.
π£ Take Action Now:
π Contact a customs broker experienced in food ingredients
π Request HS Code pre-ruling for your soy lecithin shipment
πΌ Optimize your supply chain to avoid unnecessary tariffs
β¨ Smart Classification = Lower Costs, Faster Clearance, Zero Risk!
πΌ Your next shipment starts with the right HS code.
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.