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 animals and plants, refined oils, hardened oils, glycerol, waxes, etc. This chapter does not include: isolated fatty acids (Chapter 29), soap (Chapter 34), edible fat preparations (Chapter 16), etc. Heading 1515 covers other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. It mainly includes: linseed oil, castor oil, tung oil, sesame oil, corn oil, rice bran oil, etc. Refined corn oil falls under this heading. First 2 digits 15: Chapter 15, animal and vegetable fats and oils. Digits 3-4 15: Heading 1515, other fixed vegetable fats and oils. Digits 5-6 29: Subheading 1515.29, corn oil and its fractions. Note: 1515.21 is crude corn oil, 1515.29 is refined corn oil (including semi-refined and refined). Refined corn oil is a fixed vegetable oil extracted from corn germ, subjected to refining processes (degumming, deacidification, decolorization, deodorization, etc.), but not chemically modified (such as hydrogenation, interesterification). Therefore, it is classified under 1515.29, not 1515.21 (crude) or 1516 (chemically modified oils) or 1517 (margarine, etc.).

Product Name: The specific name of the declared commodity, such as 'Refined Corn Oil'. Processing Method: Indicate whether refined, such as 'Refined', 'Semi-refined'. Composition Content: Main fatty acid composition and content, such as palmitic acid, oleic acid, linoleic acid, etc. Packaging Specifications: Such as '190kg/drum', '5L/bottle', etc. Brand: Manufacturer or trader brand, such as 'Jinlongyu'. Use: Such as 'Edible', 'Industrial'. Origin: Such as 'United States', 'Brazil'. Production Date/Shelf Life: Such as '2023-01-01, shelf life 24 months'. Product Name: Refined Corn Oil; Processing Method: Refined; Composition Content: Palmitic acid 12%, Oleic acid 30%, Linoleic acid 55%; Packaging Specifications: 190kg/drum; Brand: Jinlongyu; Use: Edible; Origin: United States; Production Date: 2023-01-01; Shelf Life: 24 months. Mistakenly classifying refined corn oil under 1515.21 (crude), failing to distinguish processing methods. Incomplete declaration elements, such as missing fatty acid composition, leading to classification disputes. Incorrectly classifying chemically modified corn oil (e.g., hydrogenated) under 1515.29, when it should be under 1516.

Core classification basis: 1) The product is a fixed vegetable oil; 2) Extracted from corn germ; 3) Refined but not chemically modified; 4) Meets the description of subheading 1515.29. According to the Import and Export Tariff and notes, refined corn oil is classified under 1515.29. 1515.21 Crude Corn Oil: Crude corn oil is not refined, dark in color, high acid value, classified under 1515.21; refined corn oil undergoes degumming, deacidification, etc., classified under 1515.29. 1516.20 Hydrogenated Vegetable Oil: Hydrogenated corn oil is chemically modified, classified under 1516.20; refined corn oil is not modified, classified under 1515.29. 1517.90 Margarine: Margarine is a mixed fat preparation, classified under 1517; refined corn oil is a single oil, classified under 1515.29. 1512.19 Refined Sunflower Seed Oil: Sunflower seed oil is classified under 1512, corn oil under 1515, different plant sources. 1514.19 Refined Rapeseed Oil: Rapeseed oil is classified under 1514, corn oil under 1515, different sources. Is the product confirmed to be corn oil? Has it been refined but not chemically modified? Is it for edible or industrial use? Does packaging affect classification? Is it distinguished from crude corn oil?

What is the difference in HS code between refined corn oil and crude corn oil? Refined corn oil is classified under 1515.29, crude corn oil under 1515.21. The difference lies in the processing method: crude is only pressed or extracted, not refined; refined undergoes degumming, deacidification, decolorization, deodorization, etc. How to determine if corn oil has been chemically modified? Chemical modification includes hydrogenation, interesterification, fractionation, etc. If only refined without changing the triglyceride structure, it is not modified. Check the production process or test reports. What is the most common mistake when declaring refined corn oil? The common mistake is declaring the processing method as 'Pressed' or 'Extracted' without indicating 'Refined', leading to classification as crude. Clearly fill in 'Refined' or 'Semi-refined'. Can refined corn oil be classified under 1517? No. 1517 is for mixed fats or edible fat preparations, such as margarine. Refined corn oil is a single oil and should be classified under 1515.29. What declaration elements are required for importing refined corn oil? Product name, processing method, composition content, packaging specifications, brand, use, origin, production date, etc. Composition content must list main fatty acid ratios. Are refined corn oil and corn germ oil the same code? Yes. Corn germ oil is corn oil; if refined, it is also classified under 1515.29. But care must be taken to distinguish from crude. If corn oil is used for industrial purposes, will the HS code change? No. HS codes are based on the product itself; use does not affect classification. However, the use must be truthfully declared, which may involve regulatory conditions. How to check the tariff rate for refined corn oil? Consult the 'Import and Export Tariff of the People's Republic of China' or the General Administration of Customs website, and determine the rate based on origin and trade agreements. Rates may change; refer to the latest announcements.