Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, animal and vegetable waxes. It includes unrefined or refined fats and oils (such as tallow, lard, soybean oil, palm oil), hydrogenated, interesterified, re-esterified fats and oils, as well as glycerol, soapstock, etc. This chapter does not include prepared edible fats and oils (Chapter 16) or chemically pure fatty acids (Chapter 29). Heading 1516 covers animal and vegetable fats and oils and their fractions, whether or not refined, but not further prepared, that have been hydrogenated, interesterified, re-esterified or elaidinized. It includes fully hydrogenated, partially hydrogenated fats and oils, as well as raw material fats and oils prior to margarine production. However, it does not include edible fats and oils further prepared after hydrogenation (classified under 1517) or non-hydrogenated ordinary fats and oils (classified under 1501-1515). First 2 digits 15: Chapter 15, animal and vegetable fats and oils. Digits 3-4: 16: Heading 1516, hydrogenated, interesterified, re-esterified or elaidinized animal and vegetable fats and oils. Digits 5-6: 10: Subheading 1516.10, referring to hydrogenated, interesterified, re-esterified or elaidinized animal fats and oils and their fractions. Note: 1516.10 applies only to animal fats and oils; vegetable fats and oils are classified under 1516.20. If they are animal fats and oils but not hydrogenated or otherwise treated, they should be classified under 1501-1506. This commodity is hydrogenated animal fat, which has undergone a hydrogenation process that changes the melting point and stability of the fat, meeting the processing criteria of Heading 1516. Because the raw material is animal fat, it is classified under subheading 1516.10 rather than 1516.20 (vegetable fats and oils). If animal fats and oils are only refined and not hydrogenated, they should be classified under 1501-1506; if further prepared into food after hydrogenation, they are classified under 1517.

Product Name: The specific name of the declared commodity, such as 'hydrogenated tallow' or 'hydrogenated fish oil', which must be consistent with the processing method. Processing Method: Specify the specific processes such as hydrogenation, interesterification, or elaidinization, e.g., 'fully hydrogenated' or 'partially hydrogenated'. Composition Content: Main fatty acid composition and content, such as percentages of palmitic acid, stearic acid, oleic acid, etc. Source Animal: Indicate the animal species, such as cattle, pig, sheep, fish, etc., which affects subheading and regulatory conditions. Iodine Value: Indicates the degree of unsaturation; iodine value decreases after hydrogenation and is a key indicator for distinguishing the degree of hydrogenation. Melting Point: The melting point range of hydrogenated animal fat, such as '45-50°C', reflecting the hydrogenation effect. Packaging Specifications: Such as '25kg/bag' or '190kg/drum', affecting transportation and inspection. Use: Such as 'for margarine raw material' or 'feed additive', determining whether further processing is required. Product Name: Hydrogenated tallow; Processing Method: Fully hydrogenated; Composition Content: Palmitic acid 25%, Stearic acid 70%, Oleic acid 5%; Source Animal: Cattle; Iodine Value: ≤5; Melting Point: 58-62°C; Packaging Specifications: 25kg/bag; Use: For margarine raw material. Not indicating hydrogenation process, only writing 'refined tallow', may be classified under 1502. Source animal unclear, such as writing 'animal fat', may involve endangered species or quarantine issues. Missing iodine value or melting point, unable to prove degree of hydrogenation, leading to classification disputes.

Core classification basis: 1) The commodity must have undergone hydrogenation, interesterification, or elaidinization treatment, changing the chemical structure of the fat; 2) The raw material is animal fat, excluding vegetable fats and oils; 3) Not further prepared or processed into food. If only refined and not hydrogenated, classified under 1501-1506; if further processed into edible fats and oils after hydrogenation, classified under 1517. 1501 Pig fat and poultry fat: 1501 is non-hydrogenated pig and poultry fat, only rendered or refined; 1516.10 is hydrogenated, with chemical structure changed. 1502 Bovine and sheep fat: 1502 is non-hydrogenated bovine and sheep fat; if hydrogenated, classified under 1516.10. 1516.20 Hydrogenated vegetable fats and oils: 1516.20 applies to vegetable fats and oils, such as hydrogenated palm oil and hydrogenated soybean oil; 1516.10 is limited to animal fats and oils. 1517 Margarine and prepared edible fats and oils: 1517 is food further prepared from hydrogenated fats and oils, such as margarine; 1516.10 is unprepared hydrogenated animal fat raw material. 3823 Industrial fatty acids: 3823 is fatty acids, acid oils, etc., not glycerides; 1516.10 still has a glyceride structure, only hydrogenated. Has it undergone hydrogenation, interesterification, or elaidinization? Is the raw material animal fat? Is it further prepared into food? Has the iodine value significantly decreased? Has the melting point increased?

How to determine whether hydrogenated animal fat should be classified under 1516.10 or 1516.20? The key is the source of the raw material: if it is animal fat (cattle, pig, fish, etc.) that has been hydrogenated, classify under 1516.10; if it is vegetable fat (palm, soybean, etc.) that has been hydrogenated, classify under 1516.20. For mixed fats and oils, determine by the main component; if animal fat accounts for the highest proportion, it can still be classified under 1516.10. What is the difference between hydrogenated animal fat and non-hydrogenated animal fat in customs declaration? Non-hydrogenated animal fat is classified under 1501-1506, and 'non-hydrogenated' must be indicated during declaration; hydrogenated animal fat is classified under 1516.10, and hydrogenation process proof, iodine value, melting point, etc. must be provided. The regulatory conditions for the two may differ, such as quarantine requirements. Why are iodine value and melting point important in the declaration elements of hydrogenated animal fat? Iodine value reflects the degree of unsaturation, and decreases after hydrogenation; melting point reflects the degree of hydrogenation, with fully hydrogenated fat having a higher melting point. These indicators are key for customs to determine whether hydrogenation has occurred and the degree of hydrogenation; missing them may lead to classification disputes or inspection. If hydrogenated animal fat is used for feed, is it still classified under 1516.10? Yes, as long as it has been hydrogenated and not further prepared into feed additives, it is still classified under 1516.10. However, if it is mixed with other substances to make feed, it may be classified under 2309. The use must be indicated during declaration. How to check the tariff rate for hydrogenated animal fat? You can check the MFN rate, general rate, etc. through the official website of the General Administration of Customs of China or the 'Import and Export Tariff of the People's Republic of China'. You can also use customs HS code query tools and enter 151610 to view the latest tariff rate. Note that tariff rates may be adjusted with policy changes. What regulatory documents are required for importing hydrogenated animal fat? Usually, a certificate of origin, health certificate, quarantine license (if involving animal-derived products), composition test report, etc. are required. The specific requirements are subject to the latest customs requirements; it is recommended to consult a customs broker or customs in advance. How to distinguish hydrogenated animal fat from margarine in classification? Margarine is edible fat further prepared from hydrogenated fat, classified under 1517; while 1516.10 is unprepared hydrogenated animal fat raw material. If the product has added water, salt, emulsifiers, etc., it is classified under 1517. For cross-border e-commerce sales of hydrogenated animal fat, is the HS code the same? Yes, HS codes are globally universal, but subheadings may differ slightly among countries. Cross-border e-commerce must declare according to the actual commodity and pay attention to the importing country's restrictions on animal fats. It is recommended to use the destination country's customs code query tool to confirm.