Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, and animal and vegetable waxes. The core of this chapter is fat and oil commodities, including virgin, refined, hydrogenated, interesterified and other processed products, as well as crude glycerol, oil foots and other by-products. For customs classification, it is necessary to distinguish the source of the fat or oil (animal/vegetable), the degree of processing (crude oil/refined oil/modified oil) and the use (edible/industrial), and to note the boundary with separate chemically defined compounds of Chapter 29 and miscellaneous chemical products of Chapter 38. Heading 1515 covers other fixed vegetable fats and oils (including virgin and refined) and their fractions, but not chemically modified. It specifically includes: linseed oil, maize (corn) oil, castor oil, tung oil, sesame oil, mustard oil, groundnut oil and other vegetable oils not elsewhere specified, as well as similar oils used for industrial purposes. It does not include: soya-bean oil (1507), palm oil (1511), coconut oil (1513), rape or colza oil (1514) and other oils specifically named elsewhere, nor does it include hydrogenated, interesterified or other modified oils (1516) or crude glycerol (1520). The first 2 digits "15" represent Chapter 15: Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes. The 3rd-4th digits "15" represent heading 1515: Other fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified. The 5th-6th digits "90" represent subheading 1515.90: Other vegetable fats and oils, that is, all vegetable fats and oils other than those specifically named such as 1515.10 (linseed oil and its fractions), 1515.21 (crude maize (corn) oil), 1515.29 (other maize (corn) oil), 1515.30 (castor oil), 1515.50 (sesame oil), etc. This subheading is a residual code covering vegetable oils not named in other subheadings, such as tung oil, mustard oil, groundnut oil, safflower oil, etc. This commodity is classified under 1515.90 rather than adjacent codes for the following core reasons: 1) it is a vegetable fat or oil, excluding animal fats and oils (1501-1506); 2) it is not specifically named in other headings, such as soya-bean oil (1507), palm oil (1511), etc.; 3) it is not chemically modified, excluding hydrogenated or interesterified oils (1516); 4) it is generally a fixed vegetable oil, excluding essential oils (3301). Therefore, vegetable oils that are not elsewhere specified and not modified fall under this residual subheading.

Product name: The specific name of the declared commodity, such as "tung oil", "sesame oil", "groundnut oil", etc., which must be consistent with the commercial invoice. Processing method: Explain the extraction or refining process of the fat or oil, such as "virgin", "refined", "cold-pressed", etc., which affects classification. Composition content: The main fatty acid composition or active ingredient content, such as "oleic acid content ≥80%", used to distinguish specific varieties. Use: Clearly state the final use of the fat or oil, such as "edible", "industrial", "cosmetic raw material", etc. Packaging specifications: Packaging form and net weight, such as "190kg/drum", "bulk", etc., affecting customs value and supervision. Brand: Manufacturer or trader brand; if there is no brand, indicate "unbranded". Origin: The country or region where the fat or oil is produced, affecting tariffs and the application of trade agreements. Product name: Refined tung oil; Processing method: Refined; Composition content: Tung oil acid ≥80%, moisture ≤0.1%; Use: Industrial (coating raw material); Packaging specifications: 200kg/iron drum; Brand: Unbranded; Origin: China. Note: This commodity is a chemically unmodified vegetable oil, classified under HS code 15159090. Incorrectly classifying chemically modified oils (such as hydrogenated vegetable oil) under 1515, when they should actually be classified under 1516. Failing to distinguish between virgin and refined, resulting in subheading errors (e.g., crude maize (corn) oil should be classified under 1515.21). Ignoring specifically named oils, such as sesame oil, which should be classified under 1515.50 rather than 1515.90. Incorrectly classifying essential oils or balsams under 1515, when they should actually be classified under 3301. Incomplete declaration elements, such as missing processing method or composition content, affecting classification.

Core basis for classification: 1) The commodity must be a vegetable fat or oil, excluding animal fats and oils; 2) It must not be chemically modified, excluding hydrogenation, interesterification, etc.; 3) It must not be specifically named in other headings of Chapter 15, such as soya-bean oil, palm oil, etc.; 4) It is generally a fixed oil, excluding essential oils. Reference is also made to the description of 1515 in the Explanatory Notes to the Harmonized Commodity Description and Coding System, as well as customs classification decisions. 1516 Animal and vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared: 1516 covers chemically modified fats and oils, such as hydrogenated oil and margarine; 1515 covers chemically unmodified fats and oils. The key difference is whether chemical reactions such as hydrogenation or interesterification have occurred. 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified: 1507 covers specifically named soya-bean oil; 1515 covers other vegetable oils not elsewhere specified. If the commodity is soya-bean oil, it should be classified under 1507, not 1515. 1511 Palm oil and its fractions, whether or not refined, but not chemically modified: 1511 covers specifically named palm oil; 1515 covers other vegetable oils. Palm oil should be classified under 1511, and refining does not change the heading. 1513 Coconut oil, palm kernel oil or babassu oil and their fractions, whether or not refined, but not chemically modified: 1513 covers specifically named coconut oil, etc.; 1515 covers other vegetable oils. If the commodity is coconut oil, it should be classified under 1513. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: 3301 covers essential oils, which are generally volatile and aromatic; 1515 covers fixed vegetable oils, which are non-volatile. The key difference is whether they have the characteristics of essential oils. Is it a vegetable fat or oil? Has it been chemically modified? Is it specifically named in other headings of Chapter 15? Does the processing method affect classification? Does the composition content support the specific variety?

What is the difference between HS code 15159090 and 15159000? 15159090 is a national subheading further subdivided by China Customs under the HS six-digit subheading 1515.90, generally representing the residual code for "other vegetable fats and oils"; while 15159000 is the international HS six-digit subheading, and China Customs may add lower-level subheadings according to regulatory needs. For actual declaration, the Chinese Customs Import and Export Tariff shall prevail; consult the latest version for confirmation. Which HS code should tung oil be classified under? Tung oil is a chemically unmodified vegetable oil and is not specifically named in other headings of Chapter 15, so it should be classified under 15159090. If tung oil has undergone chemical modification such as hydrogenation, it should be classified under 1516. When declaring, the processing method, composition content and use must be specified. How to distinguish between 1515 and 1516? 1515 covers chemically unmodified vegetable fats and oils, while 1516 covers fats and oils that have undergone chemical modification such as hydrogenation or interesterification. The key is the processing technique: if only refined, bleached or deodorized, it remains under 1515; if chemical reactions such as hydrogenation or interesterification have occurred, it is classified under 1516. Proof of processing method must be provided at declaration. Is groundnut oil classified under 1515? Groundnut oil is not specifically named in other headings of Chapter 15, so it is classified under 1515.90. However, note that if groundnut oil is virgin and intended for edible use, other regulatory conditions may apply. Classification requires confirming whether it has been chemically modified and whether it is mixed with other oils. What declaration elements are required for imported vegetable oil? Product name, processing method, composition content, use, packaging specifications, brand, origin, etc. must be declared. Specific requirements are subject to customs requirements; it is recommended to refer to the requirements for 1515.90 in the Catalogue of Specifications for Customs Declaration of Import and Export Commodities of the People's Republic of China to ensure complete elements. How to inquire about the tariff rate for code 1515? Tariff rates are adjusted according to national policies. It is recommended to check the latest rates through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Also pay attention to free trade agreement rates; if the origin meets preferential conditions, the agreement rate may be applied for. How to distinguish and classify vegetable oil and essential oil? Vegetable oils are generally fixed oils, non-volatile, and classified under Chapter 15; essential oils are volatile and aromatic, and classified under Chapter 33. If the commodity is a volatile oil extracted from plants, it should be classified under 3301; if it is a pressed fixed oil, it is classified under 1515. The key difference lies in physical properties and use. How to classify mixed vegetable oil? Mixed vegetable oil, if not chemically modified and not specifically named in other headings, is generally classified under 1515.90. However, if after mixing it has a specific use or meets the description of another heading, a specific analysis is required. It is recommended to provide the composition ratio and processing method for accurate classification.