Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. It includes virgin oils extracted from animal and vegetable raw materials, refined oils, hydrogenated oils, glycerides, etc., but excludes unrendered animal fats (Chapter 2) and cocoa butter (Chapter 18). The fats and oils in this chapter are classified by source and degree of processing, and are important raw materials for the food, chemical, and cosmetics industries. Heading 1512 covers cottonseed oil and its fractions, whether or not refined, but not chemically modified. It includes crude cottonseed oil, refined cottonseed oil and its fractions, such as stearin, oleic acid, etc. However, it excludes hydrogenated, interesterified or elaidinized cottonseed oil (classified under 1516) and industrial oleic acid (classified under 3823). Code 151221 is a 6-digit subheading. The first 2 digits '15' represent Chapter 15: Animal and vegetable fats and oils and their cleavage products. Digits 3-4 '12' represent heading 1512: Cottonseed oil and its fractions. Digits 5-6 '21' represent subheading 1512.21: Crude cottonseed oil, i.e., unrefined cottonseed crude oil, which has only undergone preliminary processing such as pressing, centrifugation or solvent extraction, retains the natural color and odor of cottonseed, and usually contains free fatty acids, phospholipids and other impurities, and requires further refining before it can be consumed. The product is crude cottonseed oil, not chemically modified, and falls within the scope of cottonseed oil, so it is classified under 1512.21. If refined, it would be classified under 1512.29; if hydrogenated or interesterified, under 1516; if industrial oleic acid, under 3823. The crude characteristic is the key to distinction.

Product Name: The specific name of the declared commodity should state 'crude cottonseed oil' and avoid using common names or general terms. Processing Method: Describe the oil extraction process, such as pressing, solvent extraction, etc., and emphasize 'crude' or 'unrefined'. Composition Content: Main fatty acid composition and content, such as linoleic acid, oleic acid, palmitic acid, etc., and whether impurities are present. Packaging Specifications: Packaging form and net weight, such as bulk, drum, retail packaging, etc., affecting regulatory conditions. Use: Specify the use, such as edible, industrial (e.g., soap making, coatings), etc.; different uses may involve different regulations. Brand: If there is a brand, declare the brand name; if no brand, state 'no brand'. Origin: The country/region where the goods are produced or manufactured, affecting tariffs and the application of trade agreements. Customs declaration example: Product Name: Crude cottonseed oil Processing Method: Pressing method, unrefined Composition Content: Linoleic acid 52%, oleic acid 18%, palmitic acid 22%, stearic acid 2%, others 6% Packaging Specifications: Bulk, net weight 20,000 kg Use: Industrial (soap making) Brand: No brand Origin: United States HS Code: 15122100 Misclassifying crude cottonseed oil as refined cottonseed oil (151229), ignoring the processing state. Failing to provide fatty acid composition, unable to prove it is cottonseed oil, leading to classification disputes. Declaring use as edible but actually industrial, possibly violating food safety regulations.

The core basis for classification is: 1) the product is cottonseed oil, not other vegetable oil; 2) it is not chemically modified; 3) the processing state is crude, i.e., only pressed, centrifuged or solvent extracted, without degumming, deacidification, decolorization, deodorization or other refining processes. According to HS Notes, crude oil retains natural flavor and impurities, while refined oil has been treated. In addition, it is necessary to distinguish whether it is hydrogenated or interesterified (classified under 1516). 151229 Refined cottonseed oil: Refined cottonseed oil has undergone degumming, deacidification and other treatments, has a light color and few impurities, while crude oil is unrefined and retains natural pigments and free fatty acids. 1516 Hydrogenated cottonseed oil: Hydrogenated cottonseed oil has been chemically modified, has a higher melting point, and is used for margarine, etc., while crude cottonseed oil is unmodified and classified under 1512. 1515 Other fixed vegetable oils: 1515 covers other vegetable oils such as corn oil, sesame oil, etc., while cottonseed oil has a specific listing and should be classified under 1512 first. 3823 Industrial oleic acid: Industrial oleic acid is a cleavage product of cottonseed oil, with high purity, used in chemicals, while crude cottonseed oil is an uncleaved fat. 1207 Cottonseeds: Cottonseeds are oil-bearing seeds classified under Chapter 12, while crude cottonseed oil is extracted oil classified under Chapter 15. Is it indeed from cottonseed? Is it unrefined? Is it not chemically modified? Is the use clear? Does packaging affect classification?

How to determine whether cottonseed oil is crude or refined? Crude cottonseed oil has only undergone pressing or solvent extraction, without degumming, deacidification, decolorization, deodorization or other refining steps, and usually has a darker color and higher acid value. Refined oil has undergone the above treatments and has a light color and low acid value. During customs declaration, processing technology descriptions and test reports can be provided. What is the difference in HS codes between crude cottonseed oil and refined cottonseed oil? Crude cottonseed oil is classified under 1512.21, and refined cottonseed oil under 1512.29. Both belong to heading 1512, but different subheadings, mainly distinguished by whether refined. The processing state must be accurately described during declaration. If cottonseed oil is used for industrial purposes, will the code change? No, HS codes are mainly classified according to the inherent properties of the goods; use does not affect the code, but may affect regulatory conditions. Crude cottonseed oil, whether for food or industrial use, is classified under 1512.21. However, if chemically modified, it is classified under 1516. What declaration elements are required for importing crude cottonseed oil? It is necessary to declare product name, processing method, composition content, packaging specifications, use, brand, origin, etc. The processing method must be clearly stated as crude, and the composition content must provide the main fatty acid composition so that customs can confirm classification. Can crude cottonseed oil enjoy preferential tariffs? It depends on the origin and trade agreements. For example, if originating from an ASEAN country and meeting the rules of origin of the China-ASEAN Free Trade Agreement, a preferential tariff rate can be applied. Specific rates need to be checked in the customs tariff or consulted with a customs broker. What is the difference in codes between cottonseed oil and cottonseed cake/meal? Cottonseed oil is classified under Chapter 15 (1512), while cottonseed cake/meal is the residue after oil extraction, classified under Chapter 23 (2306). They have the same source but different forms and uses, and must be distinguished during classification. If cottonseed oil is hydrogenated, which code should it be classified under? Hydrogenated cottonseed oil is a chemically modified fat and should be classified under 1516.20, not 1512. After hydrogenation, the melting point and properties of the oil change, and it is used for margarine, shortening, etc. Hydrogenation process proof must be provided during classification. How to check the regulatory conditions for crude cottonseed oil? The regulatory conditions for HS code 15122100, including import tariff rates, value-added tax rates, inspection and quarantine categories, etc., can be checked through the General Administration of Customs website or China International Trade Single Window. A professional customs broker can also be consulted.