Palm Kernel
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1207100000 | 17.5% | CN | US | 官方文档 |
| 1207100000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🌴 Palm Kernels (Palm Nuts and Kernels)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Palm Kernels"?
Palm Kernels are the hard nuts/seeds found inside the fruit of the oil palm tree (Elaeis guineensis). They are a primary source of palm kernel oil and meal. In international trade, they are strictly classified under "Oil Seeds and Oleaginous Fruits".
⚠️ Critical Distinction:
- Palm Oil Fruit (the fleshy part) → Classified under 1511 (Palm Oil)
- Palm Kernels/Nuts (the hard seed) → Classified under 1207.10 (Oil Seeds)Key Point: Even if broken or whole, if the commodity is specifically identified as the kernel or nut of the palm, it must be classified under 1207.10.00.00, NOT under palm oil codes.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Key Identifier |
|---|---|---|---|
1207.10.00.00 |
Palm nuts and kernels, whether or not broken | Raw palm kernels for oil extraction; processed palm kernel meal; whole or broken kernels | ✅ Specific HS for Palm Kernels/Nuts |
🔍 Important Note:
- The code1207.10.00.00covers both whole and broken palm kernels.
- There is no separate sub-category for "broken" vs. "whole" at this level in the provided data.
- Do not confuse with1207.99(Other oil seeds) – Palm kernels have their own dedicated sub-heading.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Assumed based on typical tariff structures; adjust if origin differs)
✅ Effective Time: Current applicable rates
🎯 1. 1207.10.00.00 —— Palm Kernels / Palm Nuts
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Most Favored Nation / MFN Rate) |
| Additional Tariff (Section 301 / Retaliatory) | +7.5% |
| Total Tariff Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Exemption | ❌ Not Applicable (General merchandise, but low rate may qualify for different entry types; however, the 7.5% is mandatory for US imports from specific origins subject to additional duties) |
| Legal Basis Path | HTSUS:1207.10.00.00 → Additional Tariff: 7.5% |
📌 Explanation:
- Base Rate (0%): Palm kernels are generally duty-free under MFN status for many countries.
- Additional Tariff (7.5%): This reflects specific additional duties imposed on certain Chinese-origin goods (or retaliatory duties depending on the trade context).
- Total Liability: Importers must pay 7.5% of the declared value.
- No Hidden Fees: Unlike electronics, there are no complex footnotes for multi-layered surcharges in this category.
🛠️ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Palm Kernels" or "Palm Nuts", not just "Oil Seeds". |
| ✅ Packing List | ✔️ | Detail weight, quantity, and whether kernels are whole or broken. |
| ✅ Phytosanitary Certificate | ✔️ | CRITICAL. Agricultural products require this to prove freedom from pests/diseases. |
| ✅ Bill of Lading / Air Waybill | ✔️ | Standard transport document. |
| ✅ Certificate of Origin | ✔️ | To determine applicability of additional tariffs (e.g., if origin is not China, the 7.5% might not apply if exempted). |
✅ 2. Declaration Tips (Key Rules)
🔥 “Be Specific: Name Matters, Certs Are Key!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Whole or Broken Kernels | 1207.10.00.00 - "Palm Kernels, Broken" |
Vague term "Plant Seeds" → Risk of misclassification |
| Palm Kernel Meal (By-product) | ❌ Different HS Code (Usually 2306.90 or 2304) | Declare meal as "Kernels" → Illegal Misclassification |
| Raw Palm Oil | ❌ Different HS Code (1511.90) | Declare oil as "Kernels" → Severe Penalty |
📌 Warning:
- Palm Kernel MEAL (the residue after oil extraction) is NOT1207.10.00.00. It falls under 2306.
- Palm OIL is NOT1207.10.00.00. It falls under 1511.
- Ensure your invoice explicitly says "Kernels" or "Nuts" to justify1207.10.
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Contamination Risk | Ensure Phytosanitary Certificate is valid and matches the shipment batch. Customs may hold cargo for inspection if expired. |
| Mixed Shipments | If mixed with other oil seeds (e.g., soybeans), declare separately. Mixed HS codes can lead to delays. |
| Value Declaration | Declare accurate CIF value. The 7.5% is applied to the declared value; under-declaration leads to penalties. |
🌍 5. Global Market Comparison (2026 Snapshot)
| Country/Region | Recommended HS Code | Tariff Rate | Key Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1207.10.00.00 |
7.5% | Phytosanitary Cert | Base rate 0% + 7.5% add-on |
| 🇨🇳 China | 1207.10.00.00 |
~3-7%* | Import License | Varies by origin |
| 🇪🇺 EU | 1207.10.00.00 |
0% | EUDR Compliance | New: Deforestation Regulation applies |
| 🇮🇳 India | 1207.10.00.00 |
~10-15% | Phytosanitary | High protective tariffs |
| 🇲🇾 Malaysia | 1207.10.00.00 |
0% | None | Major producer, often exports |
📌 Key Insight:
- USA: The 7.5% additional tariff is the main cost factor for Chinese-origin goods.
- EU: While tariff is 0%, the EU Deforestation Regulation (EUDR) imposes strict sustainability due diligence requirements. Ensure traceability.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Palm Kernel Meal" as "Palm Kernels"
👉 Consequence: HS Code mismatch (1207.10 vs 2306). Risk of seizure or heavy fines.
❌ Mistake 2: Ignoring the Phytosanitary Certificate
👉 Consequence: Cargo held at port, demurrage costs, or re-export/destroyed if pests are found.
❌ Mistake 3: Not specifying "Whole" vs. "Broken"
👉 Consequence: While the HS code is the same, customs may request clarification. Always specify for clarity.
❌ Mistake 4: Confusing with "Palm Oil"
👉 Consequence: Wrong HS Code (1511). Incorrect tariff application.
✅ Correct Practice:
"Palm Kernels, Broken, 100% Natural, Source: [Country], Phytosanitary Cert No: [XYZ], HS: 1207.10.00.00"
🎯 7. Conclusion: Precise Classification, Smooth Clearance!
🎯 Remember the Rule:
🔹 "Kernels = 1207.10.00.00"
🔹 "Base Rate 0% + Additional 7.5% = Total 7.5%"
🔹 "No Phytosanitary Cert = No Entry!"
📌 Pro Tip:
- If your palm kernels are originating from a country with a Free Trade Agreement (FTA) with the importing country (e.g., ASEAN countries to US under specific conditions, or non-China origins), the 7.5% additional tariff may be reduced or eliminated. Check your Certificate of Origin carefully.
- For EU imports, ensure you comply with the EU Deforestation Regulation (EUDR) by providing geolocation coordinates of the farm.
📣 Immediate Action:
📞 Consult your customs broker to verify the exact origin of your goods.
📄 Prepare Phytosanitary Certificates in advance.
🚀 Ensure accurate HS Code declaration to avoid 7.5% surprises!
✨ Professional Clearance, Start with Accurate Classification!
💼 Every kilogram of palm kernels counts!
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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。