Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. It includes crude oils extracted from animal and vegetable materials, refined oils, hardened oils, glycerol, and waxes. The fats and oils in this chapter are classified by source and degree of processing, with virgin oils and refined oils listed under different headings. They are important traded commodities in the food, chemical, and energy industries. Heading 1515 covers other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. It includes virgin, refined, and fractionated products such as corn oil, sesame oil, rice bran oil, etc. Under this heading, subheadings are further divided by oil type and processing method, with virgin corn oil listed separately. First 2 digits 15: Chapter 15, animal and vegetable fats and oils and their cleavage products. Digits 3-4 15: Heading 1515, other fixed vegetable fats and oils. Digits 5-6 21: Subheading 1515.21, virgin corn oil. Code 151521 refers to virgin corn oil, meaning virgin corn oil not chemically modified, used for food or industrial purposes. Virgin corn oil is classified under 151521 because it is a virgin fixed vegetable oil extracted from corn germ, not chemically modified, and meets the description of heading 1515. It differs from 151529 refined corn oil in degree of processing, and from other subheadings under 1515 in the source oil type.

Product Name: Declare the commodity name accurately as "virgin corn oil" or "crude corn oil"; avoid using colloquial names. Processing Method: Indicate the extraction process such as virgin, pressed, or solvent-extracted, and whether refined. Composition Content: Fill in the main fatty acid composition and content, such as percentages of linoleic acid, oleic acid, palmitic acid, etc. Packaging Specifications: Indicate packaging type and net weight, such as bulk, iron drums, IBC totes, etc. Use: State food use, industrial use (such as biodiesel, coatings), or other uses. Brand or Manufacturer: Fill in the brand name or manufacturer; if no brand, indicate "no brand". Whether Chemically Modified: Declare whether it has undergone chemical modification such as hydrogenation or interesterification. Product Name: Virgin corn oil; Processing Method: Pressed virgin, unrefined; Composition Content: Linoleic acid 48%, oleic acid 32%, palmitic acid 12%, stearic acid 2%; Packaging Specifications: Bulk, net weight 20,000 kg; Use: Food; Brand: No brand; Manufacturer: XX Grain and Oil Co., Ltd.; Whether Chemically Modified: No. Declaring solvent-extracted crude corn oil as virgin, leading to classification errors. Failure to distinguish between food and industrial use, which may affect regulatory conditions. Ignoring composition content declaration, making it impossible to prove virgin characteristics.

Core classification basis: 1. The product is vegetable oil extracted from corn germ; 2. Not chemically modified; 3. Processing method is virgin (pressed or solvent-extracted but unrefined). If the above conditions are met, classify under 151521. If refined, classify under 151529; if chemically modified, classify under 1516 or 1518. 151529 Refined corn oil: Refined corn oil has undergone refining processes such as degumming, deacidification, decolorization, and deodorization, while virgin corn oil is only pressed or solvent-extracted, not refined. 151519 Virgin linseed oil: Different oil type; linseed oil is classified under 1515.19, corn oil under 1515.21, distinguished by plant source. 151211 Virgin sunflower seed oil: Sunflower seed oil is classified under 1512, corn oil under 1515, because sunflower seed oil is extracted from sunflower seeds, different heading. 151620 Hydrogenated corn oil: Hydrogenated corn oil has undergone chemical modification and is classified under 1516; virgin corn oil is unmodified and classified under 1515. Is the oil type confirmed as corn oil? Is the processing method virgin? Has it undergone chemical modification? Is it for food use? Does packaging affect classification?

How to query the HS code for virgin corn oil? You can check the customs tariff, HS code query websites, or consult a customs broker. First determine Chapter 15, then find heading 1515, subheading 151521. Pay attention to processing method and oil type. What is the difference in codes between virgin corn oil and refined corn oil? Virgin corn oil is classified under 151521, refined corn oil under 151529. The difference lies in whether it has been refined; refining includes degumming, deacidification, and other processes. If corn oil is used for biodiesel, is the code different? If not chemically modified, it is still classified under 151521, but the use must be declared. If chemically modified such as through interesterification, it is classified under 1516 or 3826. What elements are required to declare virgin corn oil? Requires product name, processing method, composition content, packaging specifications, use, brand, whether chemically modified, etc. Composition content requires specific fatty acid ratios. How to query the import tariff for virgin corn oil? Tariff rates change; you can check the latest tariff schedule from the General Administration of Customs or use customs classification query tools, and apply agreement rates based on origin. What are the consequences of misdeclaring refined corn oil as virgin? It may lead to classification errors, affecting tax collection and regulatory conditions, and even administrative penalties. The processing method should be declared truthfully. Are there regulatory conditions for virgin corn oil? Edible virgin corn oil must meet food safety standards and may require inspection and quarantine certificates. Industrial use may involve other regulations. How to distinguish virgin from solvent-extracted corn oil? Virgin usually refers to pressing method, while solvent extraction uses solvents. However, in HS, virgin includes solvent-extracted crude oil as long as it is not refined. The process must be indicated when declaring.