Refined Palm Oil
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1511100000 | 17.5% | CN | US | 官方文档 |
| 1511900000 | 17.5% | CN | US | 官方文档 |
| 3823194000 | 20.7% | CN | US | 官方文档 |
| 2915901050 | 40.0% | CN | US | 官方文档 |
| 2915901010 | 40.0% | CN | US | 官方文档 |
商品图片
AI分析
🌴 Refined Palm Oil (及其脂肪酸衍生物)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Refined Palm Oil"?
Refined Palm Oil and its derivatives are critical raw materials in the global food, cosmetic, and industrial chemical sectors. In international trade, the classification depends heavily on the degree of refinement and chemical composition:
- Refined Palm Fatty Acids (RPA): Often derived from palm oil fractionation. If it retains the characteristics of palm oil fractions, it falls under Chapter 15.
- Refined Coconut Oil Fatty Acids (RCOFA): Despite the name, if derived from coconut, it may fall under Chapter 29 (Chemical products) due to higher processing levels, distinguishing it from simple oils.
⚠️ Key Distinction Point:
- If the product is primarily palm-based and treated as a fatty acid/oil fraction →归入 Chapter 15 (1511)
- If the product is coconut-based or highly refined single carboxylic acids →归入 Chapter 29 (2915 or 3823)
- Crucial: Misclassification between Chapter 15 (Oils) and Chapter 29 (Chemical Products) leads to significant tax discrepancies and customs delays.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four potential HS codes and their specific applications:
| HS Code | Product Description | Summary/Logic | Total Tax Rate |
|---|---|---|---|
1511.10.00.00 |
Refined Palm Fatty Acid (Palm Oil Category) | Falls under palm oil and its fractions; meets oil product characteristics | 17.5% |
1511.90.00.00 |
Refined Palm Acid (Derivative Category) | Considered a derivative of palm oil; meets "other" category material characteristics | 17.5% |
3823.19.40.00 |
Refined Coconut Oil Fatty Acid (Refined Acid Oil) | Meets material attributes of refined acid oils and monocarboxylic fatty acids | 20.7% |
2915.90.10.50 |
Refined Coconut Oil Fatty Acid (Vegetable Source) | Plant-derived fatty acid; classified as non-lauric acid type | 40.0% |
2915.90.10.10 |
Refined Coconut Oil Fatty Acid (Animal/Veg Source) | Meets material characteristics of fatty acids from animal or plant sources | 40.0% |
🔍 Focus Reminder:
- Palm-based products (1511) are taxed at 17.5%.
- Coconut-based/Highly Refined Acid products (3823/2915) are taxed higher, ranging from 20.7% to 40.0%.
- Do not confuse "Palm Acid" with "Coconut Acid". The origin determines the chapter.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Including subsequent imports under Section 301 and IEEPA provisions
🎯 1. 1511.10.00.00 & 1511.90.00.00 —— Refined Palm Acid (Palm Oil Category)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad valorem) |
| Section 301 Additional Tax | +7.5% (From USITC Footnote related to 301 duties) |
| Section 122 Clause Tax | +10% (Specific clause for agricultural/oil products) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (Typically denied for bulk chemical/oil imports) |
| Legal Basis Path | Base: 0% → Section 301: +7.5% → Section 122: +10% |
📌 Explanation:
- The 17.5% rate is a composite of the base rate (0%) and two additional surcharges.
- Section 301 (7.5%): Reflects the ongoing trade tensions affecting Chinese manufactured and semi-processed goods.
- Section 122 (10%): A specific provision often applied to agricultural commodities and oils to protect domestic producers.
- Total Impact: For every $10,000 CIF value, expect $1,750 in duties.
🎯 2. 3823.19.40.00 —— Refined Coconut Oil Fatty Acid (Refined Acid Oil)
| Item | Detail |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Additional Tax | +7.5% |
| Section 122 Clause Tax | +10% |
| Total Tax Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 3.2% → Section 301: +7.5% → Section 122: +10% |
📌 Note:
- This code is for products classified as "prepared binders" or "refined acid oils" rather than pure chemical acids.
- The base tariff is higher (3.2%) compared to palm oil, leading to a higher total duty.
🎯 3. 2915.90.10.50 & 2915.90.10.10 —— Refined Coconut Oil Fatty Acid (Chemical Product)
| Item | Detail |
|---|---|
| Base Tariff | 5.0% |
| Section 301 Additional Tax | +25.0% |
| Section 122 Clause Tax | +10% |
| Total Tax Rate | 40.0% |
| Tax Calculation | CIF Value × 40.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 5.0% → Section 301: +25.0% → Section 122: +10% |
📌 Warning:
- 40% is a very high tariff rate!
- This applies when the product is strictly classified as a chemical product (Chapter 29), specifically "Other monocarboxylic acids".
- The 25% Section 301 rate is the maximum tier for many Chinese chemical imports.
- Recommendation: If your product is coconut-derived fatty acid, check if it can be classified under3823(20.7%) instead of2915(40.0%) by proving it meets the "refined acid oil" definition rather than pure "chemical acid".
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (All Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify Fatty Acid Composition (Palmitic, Stearic, Oleic, Lauric, etc.) |
| ✅ Certificate of Origin (CO) | ✔️ | Proves Chinese origin (triggers 301/122 duties) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Refined Palm/Coco Fatty Acid" |
| ✅ Packing List | ✔️ | Detail weight, volume, and packaging type |
| ✅ Lab Test Report | ✔️ | Critical: Must show % of saturated/unsaturated fats to determine HS Code |
| ✅ Safety Data Sheet (SDS) | ✔️ | For handling and classification verification |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Palm is 17.5%, Coconut is 20-40%, Check the Chain of Custody!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Palm Fatty Acid | 1511.10.00.00 or 1511.90.00.00 |
Misdeclare as 2915 → 40% Tax! |
| Coconut Fatty Acid (Low Refinement) | 3823.19.40.00 |
Misdeclare as 2915 → 40% Tax! |
| Coconut Fatty Acid (High Refinement) | 2915.90.10.50 |
Assume it's 1511 → Customs Rejection |
| Blended Oils | Declare based on primary component | Split declaration without proof → Audit Risk |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Palm vs. Coconut Confusion | Provide GC-MS (Gas Chromatography) results to prove fatty acid profile. Coconut has high Lauric acid; Palm has high Palmitic acid. |
| Section 301 Exemptions | Check if the specific HS code had an exclusion list (most likely NOT excluded for chemicals/oils in 2026). |
| Origin Labeling | Ensure "Made in China" is clear. If transshipped, origin is still China if no substantial transformation occurred. |
| Duty Drawback | If re-exporting, you may claim duty drawback on the 17.5% or 40% paid. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1511.10.00.00 (Palm) |
17.5% | SDS, FDA (if food use) | Coconut acids face up to 40% |
| 🇪🇺 EU | 1511.90.91 |
0-6% | REACH, SDS | No Section 301/122. Lower risk. |
| 🇨🇳 China | 1511.10.00.00 |
0% (Import Duty) | N/A | Domestic consumption |
| 🇮🇳 India | 1511.90.00.00 |
7.5-10% | BIS, FSSAI | High agricultural protection |
📌 Conclusion:
- The US market is the most expensive due to the combination of Base Tariff + Section 301 + Section 122.
- Palm-derived products are more tax-efficient than Coconut-derived chemical products in the US.
- EU and other markets are significantly more favorable due to the absence of punitive trade tariffs.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring Coconut Fatty Acid as Palm Oil (1511)
👉 Consequence: Customs inspection reveals high Lauric acid content → Back taxes + Penalty + Rejection.
❌ Mistake 2: Declaring Refined Acid as Crude Oil
👉 Consequence: Misclassification leads to incorrect tax rate calculation (e.g., 0% vs 17.5%) → Audit and Back Duties.
❌ Mistake 3: Ignoring Section 122 (10%)
👉 Consequence: Assuming only 7.5% (301) is due → Underpayment and Interest.
❌ Mistake 4: Confusing 2915 (Chemical) with 3823 (Prepared Product)
👉 Consequence: 2915 incurs 25% extra tax vs 3823's 7.5% extra tax → Difference of 17.5% on CIF value!
✅ Correct Approach:
"Refined Palm Fatty Acid, 99% Palmitic Acid Content, Non-Food Grade, Origin: China, HS Code: 1511.10.00.00"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Mantra:
🔹 "Palm is 17.5%, Coconut is 40% (if chemical), Check the Acid Profile!"
🔹 "Base + 301 + 122 = Real Cost. Don't forget the 10% Clause!"
📌 Pro Tip:
If you are importing Coconut Fatty Acid, consult a customs broker to see if it qualifies as 3823.19.40.00 (20.7%) instead of 2915 (40.0%). The difference of 19.3% can be substantial on large volumes.
📣 Immediate Action:
📞 Contact your Customs Broker + Provide GC-MS Lab Report + Request Pre-Ruling for HS Code
🚀 Ensure your Supply Chain is optimized for the US Market Tariff Structure.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Counts in Global Trade!
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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。