Tall Oil Fatty Acid
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1515902100 | 17.5% | CN | US | 官方文档 |
| 3823194000 | 20.7% | CN | US | 官方文档 |
| 3823120000 | 0.0% | CN | US | 官方文档 |
| 2916155100 | 39.4% | CN | US | 官方文档 |
| 1515908190 | 20.7% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Tall Oil Fatty Acid (TOFA)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Tall Oil Fatty Acid"?
Tall Oil Fatty Acid (TOFA) is a natural by-product of the kraft pulping process in the paper industry. It is a mixture of fatty acids derived from tall oil, primarily consisting of linoleic acid, linolenic acid, and oleic acid. In international trade, its classification varies significantly depending on its purity, application (industrial vs. chemical raw material), and the specific legal interpretation of the Harmonized System (HS).
Two Main Categories: 1. Fats and Oils (Chapter 15): Unrefined or partially refined oils and fats, including their fractions. 2. Chemical Products (Chapter 29/38): Pure chemical substances, single carboxylic acids, or industrial raw materials.
⚠️ Key Distinction Point:
- If classified as a fat/oil fraction → Chapter 15 (Lower base tariff, but potentially high total tax).
- If classified as an industrial chemical/single acid → Chapter 38 (Moderate base tariff).
- If classified as a specific unsaturated acid → Chapter 29 (Highest potential tax due to specific duties).
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Material Attribute |
|---|---|---|---|
1515.90.21.00 |
Tall oil fatty acid; fatty acids of tall oil oil | Classified under "Other" fixed vegetable/microbial fats and oils. Fits the material characteristic of fatty acids. | ✅ Fats & Oils |
3823.19.40.00 |
Industrial monocarboxylic fatty acids (Other) | Fits the material attribute of "industrial raw materials" as a monocarboxylic acid. | ✅ Industrial Chemical |
3823.12.00.00 |
Industrial monocarboxylic fatty acids: Oleic acid | Direct match with the definition of industrial monocarboxylic fatty acids (specifically Oleic acid content). | ✅ Industrial Chemical |
2916.15.51.00 |
Unsaturated acyclic monocarboxylic acids and their derivatives | Directly corresponds to the category of unsaturated acyclic monocarboxylic acids. No material or form conflict. | ✅ Chemical Intermediate |
1515.90.81.90 |
Other fixed vegetable/microbial fats and oils; fractions (Other) | Fits the material attribute of fatty acid oils, classified under the "other" catch-all category. | ✅ Fats & Oils |
🔍 Key Reminder:
- Chapter 15 (1515): Treats TOFA as a derivative of plant oils. Often used for soaps, lubricants, or biodiesel.
- Chapter 38 (3823): Treats TOFA as an industrial chemical intermediate. Common in metallurgy (flotation agents) or coatings.
- Chapter 29 (2916): Treats TOFA as a specific chemical substance (unsaturated acid). Usually reserved for high-purity chemical synthesis, resulting in the highest tariffs.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: 2025/2026 (Post-Trade War Adjustments)
🎯 1. 1515.90.21.00 —— Tall Oil Fatty Acid (As Fat/Oil Fraction)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% (Additional Duty) |
| Section 122 Duty | +10% (Targeted specific imports) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Strictly monitored) |
| Legal Basis Path | HTSUS:1515.90.21.00 → Section 301 Footnote → Section 122 |
📌 Explanation:
- 0% Base: As a vegetable oil fraction, the base MFN rate is zero.
- 7.5% + 10%: Subject to the 301 tariffs (List 3/4 adjustments) and specific Section 122 duties on certain chemical/fat imports from China.
- Total 17.5% is moderate but predictable.
🎯 2. 3823.19.40.00 —— Industrial Monocarboxylic Fatty Acids (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3823.19.40.00 → Section 301 → Section 122 |
📌 Note:
- Higher base rate than Chapter 15 due to "chemical product" classification.
- Still subject to the same surcharges.
- Suitable if the product is certified as a general industrial raw material.
🎯 3. 3823.12.00.00 —— Industrial Monocarboxylic Fatty Acids: Oleic Acid
| Item | Content |
|---|---|
| Base Tariff | 2.1 ¢/kg + 3.2% (Specific + Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 2.1 ¢/kg + 20.7% |
| Tax Calculation | (Weight in kg × $0.021) + (CIF Value × 20.7%) |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3823.12.00.00 → Section 301 → Section 122 |
📌 Critical Warning:
- This code applies if the TOFA is predominantly Oleic Acid or classified specifically under this subheading.
- Complex Calculation: You must pay both a per-kilogram fee AND a percentage of value.
- High Effective Rate: For low-value bulk shipments, the 2.1¢/kg can significantly inflate the effective percentage.
- Risk: If the actual Oleic Acid content is low, US Customs may reject this code and reclassify to3823.19.40or2916, causing delays.
🎯 4. 2916.15.51.00 —— Unsaturated Acyclic Monocarboxylic Acids
| Item | Content |
|---|---|
| Base Tariff | 4.4% (ad valorem) |
| Section 301 Surcharge | +25.0% (Highest bracket) |
| Section 122 Duty | +10% |
| Total Tax Rate | 39.4% |
| Tax Calculation | CIF Value × 39.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:2916.15.51.00 → Section 301 (List 1/2 or High Priority) → Section 122 |
📌 Explanation:
- Highest Tax Burden: This classification treats TOFA as a fine chemical intermediate.
- 25% Surcharge: Indicates this code is on the "highest priority" list for US-China trade tensions.
- Avoid if Possible: Unless you have a specific chemical synthesis application, this rate is prohibitive for bulk commodity trading.
🎯 5. 1515.90.81.90 —— Other Fixed Fats and Oils (Catch-all)
| Item | Content |
|---|---|
| Base Tariff | 3.2% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:1515.90.81.90 → Section 301 → Section 122 |
📌 Note:
- This is a "catch-all" for fats/oils not specifically listed elsewhere.
- Same Total Rate as3823.19.40(20.7%), but different legal basis.
- Use this if the product is clearly a "fat/oil fraction" but doesn't fit1515.90.21.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Certificate of Analysis (COA) | ✔️ | Must specify Oleic Acid %, Linoleic %, Linolenic %, and Iodine Value. Crucial for distinguishing between 3823.12 and 3823.19. |
| ✅ MSDS (Safety Data Sheet) | ✔️ | Required for chemical handling and classification verification. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Tall Oil Fatty Acid (TOFA)" and "Product of Kraft Pulping Process". |
| ✅ Bill of Lading | ✔️ | Ensure weight matches COA. |
| ✅ Certificate of Origin | ✔️ | To prove origin (China) and apply correct trade remedy duties. |
| ✅ Product Photos | ✔️ | Show drum/bulk container labeling and material appearance. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Acid Content Matters, Chapter 29 is the Trap! Chapter 15 is Cheapest, Chapter 38 is Standard.”
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Bulk TOFA (>80% Fatty Acids) | 1515.90.21.00 or 1515.90.81.90 |
Misdeclaring as 2916 → 39.4% Tax! |
| High Purity Oleic Acid (>90%) | 3823.12.00.00 (Check purity!) |
Using 3823.19 without proof → Audit Risk |
| Industrial Grade (Mixed Acids) | 3823.19.40.00 |
Using 2916 → Unnecessary High Tax |
| Rough Tall Oil (Not Pure Acid) | 1515.90.21.00 |
Misdeclaring as pure chemical → Customs Rejection |
✅ 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| OEM/Private Label | Provide original manufacturer’s COA. Do not alter the chemical name on the invoice. |
| Mixed Container (TOFA + Other Chemicals) | Split Declaration! Do not lump into one HS Code. Each item must have its own HTSUS. |
| Dispute on "Fat" vs "Chemical" | Provide GRI 3(b) justification: The essential character of TOFA is its fatty acid content (chemical nature) OR its origin as an oil fraction (physical nature). Consult a customs broker. |
| Section 122 Applicability | Verify if the specific product falls under recent Executive Orders. 10% is a fixed add-on for many Chinese chemical imports. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1515.90.21.00 or 3823.19.40.00 |
17.5% or 20.7% | EPA TSCA Registration Required | Avoid 2916 unless necessary. |
| 🇪🇺 EU | 1515.90 or 3823.19 |
0% (Most Favored Nation) | REACH Registration | Low base tariff, but strict environmental compliance. |
| 🇨🇳 China | 1515.90.21.00 |
0% | N/A | Export hub for TOFA. |
| 🇮🇳 India | 1515.90 |
7.5% - 10% | BIS Certification | Moderate tariffs. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 duties.
- Chapter 15 (1515.90) is generally the most cost-effective for standard TOFA imports into the US (17.5% vs 20.7% vs 39.4%).
- Chapter 29 (2916) should be avoided unless the product is a high-value, pure chemical intermediate justifying the cost.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring TOFA as 2916.15.51.00 without high-purity proof
👉 Consequence: 39.4% Tax → Profit margin destroyed!
❌ Error 2: Misclassifying industrial-grade TOFA as 1515.90 when it fails the "oil fraction" definition
👉 Consequence: Customs reclassification to 3823 → Back Taxes + Penalties.
❌ Error 3: Ignoring Section 122 Duty
👉 Consequence: Underpayment by 10% → Seizure or Large Fine.
❌ Error 4: Not providing Oleic Acid % in COA for 3823.12
👉 Consequence: Customs suspects code abuse → Audit and Delay.
✅ Correct Approach:
"Tall Oil Fatty Acid, Industrial Grade, Oleic Acid Content: XX%, Derived from Kraft Pulping, US EPA TSCA Compliant"
🎯 VII. Conclusion: Professional Declaration, Save Money, Ensure Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Check Purity First: High Oleic? Maybe
3823.12. Low Oleic? Stick to1515.90."
🔹 "Avoid Chapter 29 (2916) unless you have a chemical patent reason!"
🔹 "Section 122 is 10%: Never forget it in your cost calculation."
📌 Pro Tip:
If your Tall Oil Fatty Acid is sourced from non-China origins (e.g., Brazil, Sweden, Canada), you may qualify for 0% Section 301 Duty, reducing the total rate to just the base tariff.
Recommend applying for an Advance Ruling (CBP Ruling) before shipment to lock in the correct HS Code and mitigate risk.
📣 Immediate Action:
📞 Contact a licensed US Customs Broker + Provide COA + Apply for CBP Pre-Ruling
🚀 Let your Tall Oil Fatty Acid, Clear Customs Smoothly, Maximize Profit, Scale Efficiently!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise 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。