Soybean oil fractions
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 1516209100 | 0.0% | CN | US | Official Doc |
| 1516201000 | 25.2% | CN | US | Official Doc |
| 1507904040 | 36.6% | CN | US | Official Doc |
| 1507100000 | 36.6% | CN | US | Official Doc |
| 1517901080 | 35.5% | CN | US | Official Doc |
| 1517901020 | 35.5% | CN | US | Official Doc |
AI Analysis
π± Soybean Oil and Its Fractions β HS Code & Tariff Guide (2026 Edition)
π HS Code Classification & Customs Clearance Strategy | 2026 Updated Tariff Rules | Expert-Level Import Compliance
π 1. Product Definition & Classification: What Exactly Are "Soybean Oil Fractions"?
Soybean oil fractions refer to specific components derived from soybean oil through physical or chemical processing, such as:
- Crude oil (before refining)
- Refined, bleached, deodorized (RBD) oil
- Fatty acid fractions
- Glycerin-rich or high-oleic fractions
- Distillates or intermediate products
β οΈ Key Distinction: - Not chemically modified β Must be physical separation only (e.g., distillation, filtration, degumming). - If hydrogenated, esterified, or re-esterified β Different HS Code applies (see Hydrogenated Vegetable Oils section below).
π¦ 2. HS Code Classification Table (2026 Updated)
| HS Code | Product Description | Tax Type | Key Condition |
|---|---|---|---|
1507.10.00.00 |
Crude soybean oil, whether or not degummed | Ad Valorem | Raw, unrefined, not chemically altered |
1507.90.40.40 |
Fully refined, washed, bleached, or deodorized soybean oil and fractions | Ad Valorem | Refined, ready for human consumption |
1516.20.10.00 |
Rapeseed oil (not soybean) | Ad Valorem | For comparison β not applicable to soybean |
1516.20.91.00 |
Other vegetable fats/oils (partly or wholly hydrogenated, etc.) | Mixed (Β’/kg + %) | Only if chemically modified |
1517.90.10.20 |
Artificial mixtures containing β₯5% soybean oil β Salad & cooking oils | Ad Valorem | Not pure oil β mixture |
1517.90.10.80 |
Artificial mixtures containing β₯5% soybean oil β Other mixtures | Ad Valorem | E.g., margarine, spreads |
β Important Note:
- Only1507.10.00.00and1507.90.40.40apply to unmodified soybean oil fractions. - Any hydrogenation, esterification, or inter-esterification β Switch to1516.20.91.00(higher tax, mixed rate).
π° 3. Detailed Tariff Breakdown (US Market β 2026 Rules)
π― 1. 1507.10.00.00 β Crude Soybean Oil (Degummed or Not)
| Item | Detail |
|---|---|
| Base Tariff | 19.1% (ad valorem) |
| Additional Duty | 7.5% (Section 301 Tariff β China-specific) |
| Total Effective Rate | 26.6% |
| Tax Calculation | CIF Value Γ 26.6% |
| De Minimis Exemption? | β No (denied under US law) |
| Legal Basis | USITC: 1507.10.00.00 β FOOTNOTE: 9903.88.01 β IEEPA: 9903.01.24 |
π Explanation:
- 19.1% = Standard WTO tariff for crude oils. - +7.5% = Section 301 tariff on Chinese-origin goods (effective since 2018, still active). - Total = 26.6% β High cost for bulk crude imports from China.
π― 2. 1507.90.40.40 β Fully Refined, Washed, Bleached, or Deodorized Soybean Oil
| Item | Detail |
|---|---|
| Base Tariff | 19.1% |
| Additional Duty | 7.5% |
| Total Effective Rate | 26.6% |
| Tax Calculation | CIF Value Γ 26.6% |
| De Minimis Exemption? | β No |
| Legal Basis | Same as above: USITC, IEEPA, FOOTNOTE:9903.88.01 |
π Important Clarification:
- Even though itβs βfully refined,β the tax remains the same as crude oil. - No preferential treatment for refined oil under current US trade policy. - All soybean oil from China (including refined) is subject to 26.6% total tariff.
π― 3. 1516.20.91.00 β Hydrogenated/Inter-esterified Vegetable Oils (Not Soybean)
| Item | Detail |
|---|---|
| Base Tariff | 8.8Β’ per kilogram (specific duty) |
| Additional Duty | 7.5% (ad valorem) |
| Total Tax | 8.8Β’/kg + 7.5% of CIF value |
| Tax Calculation | (8.8Β’ Γ kg weight) + (CIF Γ 7.5%) |
| De Minimis Exemption? | β No |
| Applicable When | Oil has been hydrogenated, re-esterified, or elaidinized |
π Why This Matters:
- If your soybean oil fraction underwent partial hydrogenation (e.g., to increase stability), it no longer qualifies under1507codes. - Must be declared under1516.20.91.00β Mixed duty (specific + ad valorem). - Higher effective cost than pure oil, especially for large shipments.
π― 4. 1517.90.10.20 β Artificial Mixtures β₯5% Soybean Oil (Salad & Cooking Oils)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | 0.0% |
| Total Effective Rate | 0.0% |
| Tax Calculation | No tax |
| De Minimis Exemption? | β Yes (but not needed β 0% anyway) |
| Applicable When | Soybean oil is mixed with other oils/fats (e.g., sunflower, canola) to make cooking blends |
π Key Insight:
- This is a major tax-saving opportunity. - If youβre selling blended oils (e.g., 60% soybean + 40% olive), declare under this code β 0% tariff. - Do NOT declare as pure soybean oil β youβll pay 26.6% unnecessarily.
π― 5. 1517.90.10.80 β Artificial Mixtures β₯5% Soybean Oil (Other β e.g., Margarine)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | 0.0% |
| Total Effective Rate | 0.0% |
| Tax Calculation | No tax |
| Applicable When | Soybean oil used in margarine, spreads, or artificial fat mixtures |
π Pro Tip:
- Margarine with β₯5% soybean oil β 0% tariff. - Do not try to declare as "pure oil" β youβll trigger 26.6%. - Always declare as mixture if blending with other fats.
π οΈ 4. Customs Clearance Best Practices (Real-World Tips)
β 1. Required Documentation (Must-Have)
| Document | Why Itβs Critical |
|---|---|
| β Commercial Invoice | Must clearly state: βSoybean oil, refinedβ or βSoybean oil fraction, 100% pureβ |
| β Packing List | Break down weight by HS code (e.g., 10,000 kg crude oil β 1507.10.00.00) |
| β Certificate of Origin (CO) | Proves origin (China vs. Vietnam vs. Brazil). China = 26.6%; non-China = 19.1% |
| β Lab Test Report | Confirms no chemical modification (e.g., no hydrogenation) |
| β Product Specification Sheet | Shows purity, FFA, moisture, color, etc. |
| β FAT (Final Acceptance Test) Report | For high-value or regulated shipments |
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| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Pure crude soybean oil from China | 1507.10.00.00 |
1507.90.40.40 |
Overpay 26.6% |
| Refined soybean oil from China | 1507.90.40.40 |
1507.10.00.00 |
Under-declare β penalties |
| Blended cooking oil (60% soybean) | 1517.90.10.20 |
1507.90.40.40 |
Pay 26.6% unnecessarily |
| Margarine with 10% soybean oil | 1517.90.10.80 |
1507.90.40.40 |
26.6% tax on mix β huge loss |
| Hydrogenated soybean oil | 1516.20.91.00 |
1507.90.40.40 |
Wrong classification β fines |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Soybean oil from Vietnam or Brazil | Use CO from non-China country β 19.1% only, no 7.5% add-on |
| Hydrogenated soybean oil | Declare under 1516.20.91.00 β 8.8Β’/kg + 7.5% |
| Mixed oil with 3% soybean oil | Do NOT use 1517.90.10.20 β Must be <5% β Use 1507.90.40.40 |
| Soybean oil in food packaging | Declare as oil, not as βfood productβ β avoid misclassification |
π 5. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA (China origin) | 1507.10.00.00 / 1507.90.40.40 |
26.6% | FDA, USDA | High cost |
| π¨π³ China | 1507.90.40.40 |
5% | CCC, QS | Low tariff |
| πͺπΊ EU | 1507.90.40.40 |
0% (if origin EU/US) | CE, ISO | No 301 tariffs |
| π¦πΊ Australia | 1507.90.40.40 |
0% | RCM | No extra duties |
| π―π΅ Japan | 1507.90.40.40 |
0% | PSE | No add-on tariffs |
π Insight:
- China-origin soybean oil is most expensive in the US (26.6%). - Vietnam/Brazil origin β 19.1% only β Save 7.5%. - Blended oils β 0% in US β Best tax strategy.
π 6. Common Mistakes & How to Avoid Them
β Mistake 1: Declaring pure refined soybean oil as 1517.90.10.20
π Result: Incorrect classification β 26.6% tax applied β No refund possible
β Mistake 2: Using βsoybean oilβ as product name without specifying crude/refined
π Result: Customs may default to higher-risk code β delay or audit
β Mistake 3: Not providing certificate of origin for Chinese goods
π Result: 26.6% applied even if you could have avoided it
β Mistake 4: Mixing hydrogenated oil with non-hydrogenated and declaring as pure oil
π Result: Wrong HS Code β fines + penalties
β Best Practice:
Use precise language:
- "Fully refined, bleached, and deodorized soybean oil, 100% pure, origin: Brazil"
- "Artificial mixture: 60% soybean oil, 40% canola oil, for cooking use"
π― 7. Final Verdict: How to Minimize Tax & Maximize Profit
β If youβre importing pure soybean oil from China β Expect 26.6% tax β Plan accordingly
β If youβre blending oil β Use1517.90.10.20or1517.90.10.80β 0% tax!
β If youβre sourcing from Vietnam/Brazil β Save 7.5% β Switch suppliers
β If youβre hydrogenating oil β Use1516.20.91.00β 8.8Β’/kg + 7.5%
π£ Action Step: Get Ahead of the Game!
π Contact a licensed customs broker + request HS Code pre-ruling
π Apply for a Certificate of Origin (CO) from non-China country
πΌ Re-evaluate your supply chain β switch to Vietnam/Brazil for lower tariffs
π Use blended oils to unlock 0% tariff in the US
β¨ Pro Tip:
"Soybean oil is not just oil β itβs a tax trap if misclassified. Know your HS code, know your origin, know your blend."
π Your Export/Import Success Starts Here
πΌ Accurate classification = Lower cost + Faster clearance + No penalties!
π£ Ready to export or import soybean oil?
π© Send us your product specs + origin + blend ratio
π― Weβll give you the exact HS Code + tax estimate in 24 hours!
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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.