Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, and animal and vegetable waxes. This chapter includes fats and oils extracted from animal and vegetable materials, whether or not refined, but excludes chemically synthesized oils and soaps. The core scope involves edible fats and oils, industrial oils and fats (such as tung oil, linseed oil), and cleavage products of fats and oils (such as fatty acids, glycerol). Heading 1513 covers coconut oil, palm kernel oil or babassu oil and their fractions, whether or not refined, but not chemically modified. It includes virgin, refined and fractionated products. Refined coconut oil refers to coconut oil that has undergone degumming, deacidification, bleaching, deodorization and other processes, meeting edible or industrial standards, but not subjected to hydrogenation, interesterification or other chemical modification. First 2 digits 15: Chapter 15, animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes. Digits 3-4 13: Heading 1513, coconut oil, palm kernel oil or babassu oil and their fractions. Digits 5-6 19: Subheading 1513.19, other coconut oil (i.e., refined coconut oil other than virgin coconut oil). Note: 1513.11 is virgin coconut oil, 1513.19 is other (usually refined). The product is refined coconut oil, not virgin, so it is classified under 1513.19 rather than 1513.11. Coconut oil belongs to palm family vegetable oils, and heading 1513 explicitly lists it. It has not been chemically modified (such as hydrogenation, interesterification), so it is not classified under 1516 or 1517. If it is edible refined coconut oil, it is also classified here, because 1513 includes refined but not chemically modified fats and oils.

Product Name: The specific name of the declared commodity, such as 'refined coconut oil', avoiding colloquial or vague names. Processing Method: Indicate whether virgin or refined, such as 'refined, bleached, deodorized', etc., must correspond to the code. Ingredient Content: Main fatty acid composition or purity, such as lauric acid content, used to confirm coconut oil characteristics. Packaging Specification: Such as '190kg/drum', '25kg/box', affects classification and regulatory conditions. Use: Such as 'edible', 'cosmetic', 'industrial', different uses may involve different regulations. Brand Type: Such as 'no brand', 'domestic brand', 'foreign brand', used for statistics and intellectual property recordal. Whether Chemically Modified: Clearly state whether hydrogenation, interesterification or other chemical reactions have been carried out; refined coconut oil is usually 'no'. Product Name: Refined Coconut Oil; Processing Method: Refined, Bleached, Deodorized; Ingredient Content: Lauric Acid 48%, Myristic Acid 18%, Palmitic Acid 9%; Packaging Specification: 190kg/iron drum; Use: Edible; Brand Type: No Brand; Whether Chemically Modified: No. Misclassifying refined coconut oil under 1513.11 (virgin), leading to differences in tariffs and regulatory conditions. Failing to provide fatty acid composition, unable to prove it is coconut oil rather than palm kernel oil. Ignoring the 'whether chemically modified' element, may incorrectly classify under 1516 or 1517.

Core classification basis: 1) The product is coconut oil, belonging to palm family vegetable oils; 2) It has been refined but not chemically modified; 3) It is not virgin. According to General Rules of Interpretation 1 and 6, it should be classified under heading 1513, subheading 1513.19. Note the difference from virgin coconut oil (1513.11) lies in the processing technology; refining includes degumming, deacidification, bleaching, deodorization, etc. 1513.11 Virgin Coconut Oil: Virgin coconut oil is obtained by mechanical pressing, without refining, retaining original flavor and color; refined coconut oil undergoes bleaching and deodorization, with light color and mild taste. The two have different processing technologies. 1516.20 Hydrogenated Vegetable Oil: Hydrogenated coconut oil undergoes chemical modification (hydrogenation), with reduced iodine value and increased melting point, classified under 1516; refined coconut oil is not chemically modified, classified under 1513. 1517.90 Mixed Vegetable Oil: If refined coconut oil is mixed with other oils, it is classified under 1517; pure coconut oil, even refined, is classified under 1513. 1512.19 Refined Sunflower Seed Oil: Sunflower seed oil is classified under 1512, coconut oil under 1513, their plant sources are different, and fatty acid compositions differ greatly. Confirm whether virgin: refining processes include bleaching, deodorization, etc. Confirm whether chemically modified: hydrogenation, interesterification, etc. alter triglyceride structure. Confirm whether pure coconut oil: not mixed with other oils. Confirm packaging and use: edible or industrial use does not affect classification. Check subheading: 1513.19 is other coconut oil, 1513.11 is virgin.

What is the difference in HS codes between refined coconut oil and virgin coconut oil? Refined coconut oil is classified under 1513.19, virgin coconut oil under 1513.11. The difference lies in processing technology: virgin is obtained by mechanical pressing, without refining; refined undergoes degumming, deacidification, bleaching, deodorization, etc., with more neutral color and taste. How to determine whether coconut oil has been chemically modified? Chemical modification refers to reactions such as hydrogenation, interesterification, hydrolysis that alter triglyceride structure. Bleaching and deodorization during refining are physical refining, not chemical modification. If hydrogenated, it should be classified under 1516. Is it necessary to provide fatty acid composition when declaring refined coconut oil? Yes, it is recommended to provide typical fatty acid composition (such as lauric acid content) to prove the product is coconut oil rather than palm kernel oil. Both are classified under the same heading, but fatty acid compositions differ, which helps customs confirm classification. If refined coconut oil is used for cosmetics, is the HS code different? The HS code does not change due to use, still classified under 1513.19. However, use may affect regulatory conditions, such as cosmetic use requiring compliance with relevant standards. The use must be accurately declared. Are refined coconut oil and palm kernel oil classified under the same code? Yes, coconut oil and palm kernel oil are both classified under heading 1513, subheading 1513.19 includes refined coconut oil and refined palm kernel oil. However, their fatty acid compositions differ, and the specific type must be indicated when declaring. What regulatory documents are required for importing refined coconut oil? Regulatory documents depend on the country of origin, use, etc. Generally, certificate of origin, health certificate, composition test report, etc. are required. For details, consult the 'Import and Export Tariff' and regulatory condition codes issued by the General Administration of Customs. How is refined coconut oil classified if mixed with other oils? If mixed with other vegetable oils and not chemically modified, it is usually classified under 1517.90. But if the mixture is still mainly coconut oil and meets specific conditions, may it still be classified under 1513? Actually, mixed oils and fats are generally classified under 1517, unless it is a mixture of oils within heading 1513. What is the export tax rebate rate for HS code 151319? The export tax rebate rate adjusts with national policies and is not fixed. It is recommended to consult the latest export tax rebate rate library issued by the State Administration of Taxation, or consult local customs. Typically, the tax rebate rate for vegetable oils is between 9% and 13%.