High Purity Palm Oil Fatty Acid
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1521100060 | 17.5% | CN | US | 官方文档 |
| 3823192000 | 19.8% | CN | US | 官方文档 |
| 1521904000 | 17.5% | CN | US | 官方文档 |
| 3823194000 | 20.7% | CN | US | 官方文档 |
| 3823194000 | 20.7% | CN | US | 官方文档 |
商品图片
AI分析
🌴 High Purity Palm Oil Fatty Acid (Palm Fatty Acid Distillate/PFAD Derivatives)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is "High Purity Palm Oil Fatty Acid"?
High Purity Palm Oil Fatty Acid is a key intermediate chemical derived from palm oil processing. In international trade, it is typically categorized based on its chemical structure and end-use:
1. Plant Waxes & Analogues (Fatty Acids as Wax Derivatives):
High-purity fatty acids, when viewed as derivatives of vegetable oils without specific glyceride structures, can sometimes be classified under "Vegetable Waxes" (excluding those of Chapter 15, specific triglycerides).
2. Industrial Mono-Carboxylic Fatty Acids:
When used as raw materials for soap, cosmetics, lubricants, or plasticizers, it falls squarely under "Mono-carboxylic fatty acids" and their acid oils, which are industrial chemical intermediates.
⚠️ Key Distinction Point:
- If the product is defined primarily by its wax-like properties or as a broad vegetable oil derivative fitting the "wax" definition →归入 1521.10.00.60 or 1521.90.40.00
- If the product is explicitly identified as industrial-grade mono-carboxylic fatty acids derived from palm →归入 3823.19.20.00 or 3823.19.40.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the valid HS Codes for High Purity Palm Oil Fatty Acid:
| HS Code | Product Description | Summary Justification | Applicability |
|---|---|---|---|
1521.10.00.60 |
Vegetable Waxes, Other (Palm Oil Fatty Acid as Wax Derivative) | "Palm oil fatty acid belongs to vegetable oil derivatives, fitting the material scope of vegetable waxes (non-specific varieties)." | ✅ Fits wax-like derivatives |
3823.19.20.00 |
Industrial Mono-Carboxylic Fatty Acids (Other) | "Product name contains 'Palm Oil', meeting the material requirement derived from palm oil." | ✅ Direct Palm Derivative |
1521.90.40.00 |
Vegetable Waxes, Other (Excluding Triglycerides) | "Palm oil fatty acid belongs to vegetable oil derivatives, fitting the category of vegetable waxes (excluding triglycerides)." | ✅ Excludes Glyserides |
3823.19.40.00 |
Industrial Mono-Carboxylic Fatty Acids (Specific) | "Belongs to mono-carboxylic fatty acids, meeting the material characteristics of industrial mono-carboxylic fatty acids, classified under other categories." | ✅ Industrial Chemical |
3823.19.40.00 |
Industrial Mono-Carboxylic Fatty Acids (Palm Source) | "Fatty acids belong to mono-carboxylic fatty acids; based on palm oil source, it meets material characteristics for industrial use." | ✅ Palm Source Confirmation |
🔍 Key Reminder:
- 1521 Codes treat the product as a wax derivative (broader vegetable oil derivative category).
- 3823 Codes treat the product as an industrial chemical (specific mono-carboxylic acid).
- 3823.19.40.00 appears twice with identical tax rates, confirming it is the primary industrial classification for specific mono-carboxylic fatty acids.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Inferred from "122 Section Tariff" and typical US-China trade data context)
✅ Effective Time: Current rates apply (Post-2025 adjustments)
🎯 1. HS Code 1521.10.00.60 & 1521.90.40.00 — Vegetable Waxes / Fatty Acid Derivatives
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff (Retaliatory/Specific) | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable (High tariff rates usually exclude de minimis benefits for commercial imports) |
| Legal Basis Path | USITC:1521.10.00.60 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- The 0% base rate makes these codes attractive for duty cost, but the additional tariffs significantly increase the landed cost. - "Section 122 Tariff" refers to specific retaliatory or targeted tariffs often applied to Chinese goods in response to trade practices. - Total 17.5% is moderate compared to tech products, but still a significant cost factor.
🎯 2. HS Code 3823.19.20.00 — Industrial Mono-Carboxylic Fatty Acids (Palm Oil Specific)
| Item | Content |
|---|---|
| Base Tariff | 2.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff (Retaliatory/Specific) | +10% |
| Total Tax Rate | 19.8% |
| Tax Calculation | CIF Value × 19.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3823.19.20.00 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- Slightly higher total rate than 1521 codes due to the 2.3% base tariff. - Recommended if the product is explicitly marketed as a chemical intermediate rather than a wax.
🎯 3. HS Code 3823.19.40.00 — Industrial Mono-Carboxylic Fatty Acids (Other/Specific)
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff (Retaliatory/Specific) | +10% |
| Total Tax Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:3823.19.40.00 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- Highest total rate (20.7%) among the listed options. - Applies when the fatty acid is classified as a generic industrial mono-carboxylic acid not specifically covered by other subheadings. - Use this code only if the product does not meet the "palm oil derived" specific descriptor for3823.19.20.00.
🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (No Missing Items Allowed)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details purity level, fatty acid composition (C12-C18 ratio), moisture content, iodine value. |
| ✅ Certificate of Analysis (COA) | ✔️ | Must confirm "High Purity" status and chemical composition to support HS Code choice. |
| ✅ Chemical Structure Diagram | ✔️ | To prove it is a mono-carboxylic fatty acid and not a triglyceride or complex wax. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "High Purity Palm Oil Fatty Acid" and include HS Code. |
| ✅ Packing List | ✔️ | Details net/gross weight, packaging type (drums, bulk, etc.). |
| ✅ Bill of Lading / Air Waybill | ✔️ | Standard shipping document. |
| ✅ Certificate of Origin (CO) | ✔️ | Crucial for determining applicability of Section 122/301 tariffs (e.g., proving China origin). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Define Nature: Wax or Acid? Name Precise, Tariff Clear!"
| Situation | Correct Declaration Method | Wrong Practice |
|---|---|---|
| Product is a wax-like derivative | 1521.10.00.60 or 1521.90.40.00 |
Misdeclare as 3823 → Higher base tax |
| Product is industrial chemical | 3823.19.20.00 (if palm-specific) or 3823.19.40.00 |
Misdeclare as 1521 → Risk of audit for misclassification |
| High Purity specified | Ensure COA matches "High Purity" claims | Vague description "Fatty Acid" → Customs delay |
| Palm Oil Origin | Explicitly state "Derived from Palm Oil" | Omit origin → May lose eligibility for 3823.19.20.00 |
📌 Critical Rule:
- If the product is primarily used as a wax substitute or in cosmetics as a thickener,1521codes may be more appropriate.
- If it is used in chemical synthesis, soap making, or lubricants,3823codes are standard.
- Do not split shipments between different HS codes for the same uniform product to avoid scrutiny.
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Fatty Acids | If contains significant glycerides, 1521 codes are safer. Pure fatty acids → 3823. |
| Different Purity Levels | "High Purity" may justify 3823.19.20.00 if specific palm-derived criteria are met. |
| Customs Audit | Provide laboratory test reports proving the absence of triglycerides if using 1521 (which excludes triglycerides). |
| Trade War Mitigation | If possible, explore substantial transformation in a third country (e.g., Vietnam) to change origin and reduce Section 122/301 tariffs. |
🌍 V. Global Main Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1521.10.00.60 / 3823.19.20.00 |
17.5% - 20.7% | No specific FDA requirement for bulk chemicals | High additional tariffs due to US-China trade tensions |
| 🇨🇳 China | 1521.10.00.60 / 3823.19.40.00 |
0% - 3.2% | GB Standards Compliance | Low base tariffs, no Section 301/122 |
| 🇪🇺 EU | 3823.19.20 |
6.5% | REACH Registration | No US-style additional tariffs |
| 🇯🇵 Japan | 3823.19.40 |
6.0% | No specific certification | Moderate tariffs |
📌 Conclusion:
- USA is the most expensive market due to the 10% Section 122 and 7.5% Section 301 add-ons.
- Base tariffs are low (0-3.2%), but the add-on tariffs dominate the cost.
- HS Code Choice matters less for the add-on tariffs (they seem to apply uniformly in this data set) but affects the base rate (0% vs 3.2%).
- Strategy: Aim for1521codes if legally justifiable to save the 0.0-2.3% base tariff difference, but the total cost difference is only ~2-3%.
- Bigger Impact: Consider origin diversification to avoid Section 122/301 tariffs entirely.
📌 VI. Common Errors & Pitfall Avoidance (Blood-Lessons Guide)
❌ Error 1: Misclassifying as Triglycerides (HS 1507/1511)
👉 Consequence: Audit & Penalties because 1521 explicitly excludes triglycerides.
👉 Proof: Provide COA showing fatty acid content, not triglyceride content.
❌ Error 2: Using Generic "Fatty Acid" without specifying source
👉 Consequence: Customs may default to 3823.19.40.00 (20.7%) instead of 3823.19.20.00 (19.8%).
👉 Fix: Explicitly state "Palm Oil Derived" in declaration.
❌ Error 3: Ignoring Section 122 Tariffs
👉 Consequence: Unexpected 10% cost increase.
👉 Fix: Budget for total 17.5-20.7%, not just base tariff.
❌ Error 4: Claiming De Minimis Exemption
👉 Consequence: Seizure or High Duties because these commercial goods do not qualify for $800 de minimis under current enforcement.
👉 Fix: Declare properly and pay full duties.
✅ Correct Practice:
"High Purity Palm Oil Fatty Acid, Purity >98%, Mono-Carboxylic, Derived from Palm Oil, For Industrial Use, HS Code: 1521.10.00.60"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Wax or Acid? Choose Wisely. Base Rate Matters, Add-Ons Kill."
🔹 "1521: 0% Base + 17.5% Total. 3823: 3.2% Base + 20.7% Total."
🔹 "Prove No Triglycerides for 1521. Prove Palm Origin for 3823.20."
📌 Pro Tip:
If your Palm Oil Fatty Acid is sourced from Malaysia or Indonesia, consider re-exporting from a third country or processing in a free trade zone to potentially avoid Section 122/301 tariffs if the origin is changed to a non-China origin.
Always request a Customs Ruling for high-volume shipments to lock in the HS Code.
📣 Immediate Action:
📞 Contact your customs broker + Provide COA + Apply for Advance Ruling
🚀 Ensure your High Purity Palm Oil Fatty Acid clears customs smoothly, efficiently, and cost-effectively!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent of your cost deserves accurate calculation!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。