linoleate
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1515908190 | 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 |
| 2916151000 | 41.5% | CN | US | 官方文档 |
| 1515902100 | 17.5% | CN | US | 官方文档 |
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AI分析
🧪 Linoleate (Linoleic Acid Esters) – HS Code Classification & US Customs Clearance Guide
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Analysis | Professional Compliance Guide
📌 I. Product Definition & Chemical Identity: What is "Linoleate"?
Linoleate refers to the salts or esters of linoleic acid, a polyunsaturated omega-6 fatty acid. In international trade, it is primarily classified based on its chemical nature versus its origin/natural state.
The core distinction lies in whether the substance is treated as: 1. A Natural/Unmodified Fat or Oil Derivative: Retaining the physical properties of fixed vegetable/microbial oils. 2. A Specific Chemical Ester: A defined chemical substance with specific purity and structural characteristics, falling under Chapter 29 (Organic Chemicals).
⚠️ Critical Classification Point:
- If the substance is viewed as a natural oil derivative (non-chemically modified beyond standard refining) → Chapter 15 (Animal/Vegetable Fats and Oils).
- If the substance is viewed as a specific organic chemical ester (high purity, defined synthetic or semi-synthetic origin) → Chapter 29 (Organic Chemicals).
📦 II. HS Code Classification Matrix (2026 Authoritative Mapping)
Based on the provided data, here are the five potential HS Codes for Linoleate, ranging from lowest to highest tax burden, along with their legal reasoning.
| HS Code | Product Description | Reason for Classification (From Data) | Total Tax Rate (US/CN) | Tax Breakdown |
|---|---|---|---|---|
| 1515.90.21.00 | Fixed Vegetable/Microbial Oils & Fats (Other) | Linoleate is a fatty acid ester, fitting the material attribute of "fixed vegetable or microbial fats and oils." It is inferred as a non-chemically modified oil substance. | 17.5% | Base: 0.0% Section 301: 7.5% Section 122: 10% |
| 1515.90.81.90 | Other Animal/Vegetable Fats & Oils (Other) | Linoleate is a fatty acid derivative. Materially, it falls under "fixed vegetable or microbial oils" and fits the "Other" category attribute. | 20.7% | Base: 3.2% Section 301: 7.5% Section 122: 10% |
| 3823.12.00.00 | Industrial Monocarboxylic Fatty Acids & Oils | Linoleate is a fatty acid derivative with high chemical material consistency with industrial monocarboxylic fatty acids, considered a derivative of similar substances. | 22.6% | Base: 2.1¢/kg + 3.2% Section 301: 7.5% Section 122: 10% |
| 2916.15.51.00 | Linoleic Acid & Salts/Esters (Other) | The name "Linoleate" directly matches the material requirement (Linoleic acid and its salts and esters) and fits the "Other" classification logic. | 39.4% | Base: 4.4% Section 301: 25.0% Section 122: 10% |
| 2916.15.10.00 | Linoleic Acid & Salts/Esters (Other) | The term "Linoleic acid" in the product name belongs to the specified chemical substance category, and "ester" falls under the "and its esters" coverage. | 41.5% | Base: 6.5% Section 301: 25.0% Section 122: 10% |
🔍 Key Takeaway:
- Chapter 15 Codes (1515.90.xxxx) offer the lowest tariffs (17.5% - 20.7%). They argue the product is a "natural oil derivative."
- Chapter 29 Codes (2916.15.xxxx) incur the highest tariffs (39.4% - 41.5%). They treat the product as a "defined organic chemical."
- Chapter 38 Code (3823.12.00.00) sits in the middle (22.6%) but has a mixed ad valorem/mass-based duty structure.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 1515.90.21.00 —— Best Rate: Fixed Plant/Microbial Oils
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Denied under current trade policies) |
| Legal Basis Path | USITC:1515.90.21.00 → IEEPA:9903.01.24 (Section 122) → USITC:8524/1515 Footnotes |
📌 Explanation:
- This code classifies Linoleate as a natural oil derivative.
- The 0% base rate makes it highly competitive.
- The total 17.5% is significantly lower than Chapter 29 options.
🎯 2. 1515.90.81.90 —— Alternative Chapter 15 Option
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 20.7% |
| Tax Calculation | CIF Value × 20.7% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:1515.90.81.90 → IEEPA:9903.01.24 → USITC Footnotes |
📌 Note:
- Slightly higher base duty (3.2%) than1515.90.21.00.
- Still the most cost-effective classification compared to Chapter 29.
🎯 3. 3823.12.00.00 —— Industrial Fatty Acids Option
| Item | Content |
|---|---|
| Base Tariff | 2.1¢/kg + 3.2% (Mixed Duty) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | ~22.6% (Varies by weight/volume) |
| Tax Calculation | (CIF × 3.2%) + ($0.021 × Weight in kg) + (CIF × 17.5%) |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3823.12.00.00 → IEEPA:9903.01.24 → USITC Footnotes |
📌 Note:
- Complex calculation due to mixed duty structure.
- Suitable if the product is explicitly marketed as an industrial raw material rather than a chemical reagent.
🎯 4. 2916.15.51.00 —— Chapter 29: Organic Chemicals (High Risk)
| Item | Content |
|---|---|
| Base Tariff | 4.4% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 39.4% |
| Tax Calculation | CIF Value × 39.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:2916.15.51.00 → IEEPA:9903.01.25 → USITC:9903.88.01 |
📌 Warning:
- The 25% Section 301 surcharge is the highest tier.
- Only use if customs authorities reject Chapter 15 classification.
🎯 5. 2916.15.10.00 —— Chapter 29: Specific Linoleic Esters (Highest Risk)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:2916.15.10.00 → IEEPA:9903.01.25 → USITC:9903.88.01 |
📌 Warning:
- Highest possible tariff (41.5%).
- Likely applies only to highly purified, specific chemical esters with no ambiguity in identity.
🛠️ IV. Customs Clearance Practical Advice (Live Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required | Purpose |
|---|---|---|
| ✅ Certificate of Analysis (COA) | ✔️ | Proves chemical composition, purity, and identity (Linoleate). |
| ✅ Formula/Structure Diagram | ✔️ | Critical to prove it is an ester or salt of linoleic acid. |
| ✅ Product Specification Sheet | ✔️ | Details source (e.g., soybean oil, safflower oil) to support Chapter 15 argument. |
| ✅ Commercial Invoice | ✔️ | Must describe goods as "Linoleate Esters" or "Fatty Acid Derivatives," not just "Oil." |
| ✅ Origin Certificate | ✔️ | Confirms CN origin to apply correct Section 301/122 rates. |
| ✅ Production Process Description | ✔️ | Explains if modification is "physical" (supports Ch 15) or "chemical" (supports Ch 29). |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 “Source Defines Chapter, Purity Drives Tax!”
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Product is refined oil/ester from natural sources | 1515.90.21.00 (17.5%) | ❌ Declare as "Chemical Reagent" → 41.5% |
| Product is semi-synthetic, high purity | 1515.90.81.90 or 3823.12.00.00 | ❌ Declare as "Industrial Acid" if it's an ester → Misclassification |
| Product is pure lab-grade chemical | 2916.15.51.00 (39.4%) | ❌ Declare as "Oil" → Risk of penalty for false declaration |
| Product is generic fatty acid mix | 3823.12.00.00 (22.6%) | ❌ Declare as "Single Chemical" → Higher tax |
💡 Pro Tip:
- To qualify for Chapter 15 (Lower Tax), emphasize the natural origin (e.g., "Derived from Soybean Oil") and minimal chemical modification.
- To qualify for Chapter 29, emphasize chemical purity, CAS number, and specific molecular structure.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM/Custom Blend | Provide detailed formula. If >50% is natural oil derivative, argue for Ch 15. |
| Mixed Packaging | If sold with solvents or additives, declare as separate items or ensure the primary function determines classification. |
| Small Samples | Not eligible for de minimis (under $800). Full duties apply regardless of quantity. |
| Urgent Shipment | Apply for Pre-Ruling (HTSUS Ruling) from CBP to lock in the 17.5% rate and avoid detention. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Estimated Total Tax | Notes |
|---|---|---|---|
| 🇺🇸 USA | 1515.90.21.00 |
17.5% | Lowest rate under Ch 15. Avoid Ch 29 (41.5%). |
| 🇨🇳 China | 2916.15.51.00 |
~6-10% | Different tariff structure; Ch 29 often favored for chemicals. |
| 🇪🇺 EU | 2916.15.00 |
~6.5% | No Section 301/122 equivalents. EU uses standard NTS rates. |
| 🇬🇧 UK | 2916.15.00 |
~6.5% | Post-Brexit tariffs apply. |
| 🇯🇵 Japan | 2916.15.00 |
~6.0% | CPTPP benefits may apply depending on origin. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 (25%) and Section 122 (10%) surcharges on Ch 29 items.
- Strategic Priority: Fight for Chapter 15 classification to save 20-24% in duties.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring "Linoleate" as "Vegetable Oil" without proof of natural origin.
👉 Consequence: Customs audits COA, finds high purity → Re-classifies to Ch 29 → Back taxes + Penalties.
❌ Mistake 2: Using "Fatty Acid" in description for an Ester.
👉 Consequence: Confusion between Ch 29.16 (Acids/Esters) and Ch 38.23 (Industrial Acids) → Delays.
❌ Mistake 3: Ignoring Section 122 (10%).
👉 Consequence: Underpaying duties → Audit trigger upon import.
❌ Mistake 4: Assuming de minimis applies.
👉 Consequence: Shipments under $800 still face 17.5% tax (not 0%).
✅ Correct Declaration Example:
"Soybean-Derived Linoleate Esters, CAS No. 24212-71-9, For Cosmetic Use, Non-Chemically Modified Beyond Refining."
→ Supports1515.90.21.00.
🎯 VII. Conclusion: Professional Declaration, Cost Optimization
🎯 Key Mnemonic:
🔹 "Natural Origin = Ch 15 (17.5%)!"
🔹 "Pure Chemical = Ch 29 (41.5%)!"
🔹 "Section 301 is the Killer – Avoid 25%!"
🔹 "Section 122 is the Anchor – Pay 10%!"
📌 Pro Tip:
If your Linoleate is sourced from Vietnam, Mexico, or Thailand, you may avoid Section 301/122 surcharges.
Action:
📞 Request a Pre-Ruling from US CBP before shipping.
🚀 Optimize supply chain to maintain "Country of Origin" as China but classify under Ch 15.
📣 Immediate Action:
📋 Verify your CAS Number and Source Material.
📊 Calculate tax difference: 17.5% vs 41.5%.
🚀 Secure the lower rate today!
✨ Precision in Classification Saves Fortune!
💼 Every Percentage Point 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。
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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
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