Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, and animal and vegetable waxes. It includes virgin oils extracted from natural fats and oils, refined oils, hydrogenated oils, interesterified oils, etc., as well as edible fat and oil preparations such as margarine and shortening. However, it does not include chemically synthesized separate compounds (such as stearic acid, classified under Chapter 29) and unrefined crude glycerol (classified under 1520). Heading 1516 includes animal and vegetable fats and oils and their fractions, chemically modified by hydrogenation, interesterification, elaidinization, etc., whether or not refined, but not further prepared. The main commodities include hydrogenated vegetable oils, shortening, margarine (but margarine containing dairy ingredients may be classified under 0405), cocoa butter substitutes, etc. Note: The hydrogenated oils of 1516 are fully or partially hydrogenated and not put up in retail packaging as edible fats and oils. Code 151620 consists of 6 digits: 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). Digits 3-4 "16" represent heading 1516 (animal and vegetable fats and oils and their fractions, chemically modified by hydrogenation, interesterification, elaidinization, complete hydrogenation, partial hydrogenation, refining, etc., but not further prepared). Digits 5-6 "20" represent subheading 1516.20, specifically referring to vegetable fats and oils and their fractions, chemically modified by hydrogenation, etc., but not further prepared. Note: 1516.10 is animal fats and oils, 1516.20 is vegetable fats and oils. Hydrogenated vegetable fats and oils are classified under 151620 because their raw material is vegetable fats and oils, they have been chemically modified by hydrogenation, they conform to the description of heading 1516, and they have not been further prepared into food or products. If further prepared into shortening, margarine, etc., they may be classified under 1517; if hydrogenated animal fats and oils, under 151610; if chemically pure stearic acid, under 2915.

Product Name: The specific name of the declared commodity, such as "hydrogenated soybean oil," "hydrogenated palm oil," etc., which must match the actual product. Composition and Content: Indicate the main fatty acid composition and content, such as percentages of palmitic acid, stearic acid, oleic acid, etc., and whether additives are contained. Processing Method: Explain the hydrogenation process (such as full hydrogenation, partial hydrogenation), whether interesterification, elaidinization, or other chemical modification has been carried out. State: Describe the appearance and form, such as solid, semi-solid, liquid, and whether refined, bleached, deodorized, etc. Packaging Specifications: Explain the packaging method, such as bulk, drum, retail packaging, and net weight. Retail packaging may affect classification. Use: Declare the main use, such as food processing, baking, confectionery, cosmetics, etc., which helps determine whether further prepared. Brand: If there is a brand, declare the brand name; if no brand, indicate "no brand." Model: If there is a model or specification, declare it; if no model, indicate "no model." Customs declaration example: Product Name: Hydrogenated palm oil; Composition and Content: Palmitic acid 45%, stearic acid 50%, oleic acid 5%; Processing Method: Fully hydrogenated; State: Solid, refined; Packaging Specifications: Bulk, net weight 20,000 kg; Use: For producing shortening; Brand: No brand; Model: No model. Note: This commodity is fully hydrogenated palm oil, not further prepared, conforming to 151620. Mistakenly confusing hydrogenated oil with non-hydrogenated oil; non-hydrogenated oil should be classified under 1511 or 1513, etc. Partially hydrogenated oil, if further prepared into shortening, should be classified under 1517, not 1516. Hydrogenated animal fats and oils should be classified under 151610, hydrogenated vegetable fats and oils under 151620; the source must be distinguished.

Core basis for classification: 1) Raw material is vegetable fats and oils; 2) Chemically modified by hydrogenation, interesterification, etc.; 3) Not further prepared into food or products. If the above conditions are met, classify under 151620. If animal fats and oils, classify under 151610; if further prepared into shortening, margarine, etc., classify under 1517; if chemically pure stearic acid, classify under 2915. 151610 Hydrogenated animal fats and oils: Raw material is animal fats and oils, such as hydrogenated products of beef tallow, lard, etc., classified under 151610; hydrogenated vegetable fats and oils under 151620. 1517 Margarine, shortening, etc.: 1517 includes edible preparations further processed from hydrogenated fats and oils, such as margarine and shortening; 1516 is only chemically modified fats and oils, not further prepared. 1511 Palm oil and its fractions: 1511 is palm oil not chemically modified; if hydrogenated, classify under 1516; if only refined without hydrogenation, still classify under 1511. 1513 Coconut oil, palm kernel oil and their fractions: Similar to 1511, non-hydrogenated coconut oil is classified under 1513, hydrogenated under 1516. 2915 Stearic acid: 2915 is chemically pure stearic acid, while 1516 is mixed fatty acid glycerides, not pure compounds. Is the raw material vegetable fats and oils? Has it been chemically modified by hydrogenation, interesterification, etc.? Has it not been further prepared into food? Is it not a chemically pure separate compound? Is the packaging non-retail packaging?

What is the difference in HS codes between hydrogenated vegetable oil and shortening? If hydrogenated vegetable oil is not further prepared, it is classified under 151620; while shortening is an edible preparation made by mixing hydrogenated oil with other fats and oils, usually classified under 1517. The key difference is whether it has been further prepared into an edible preparation. How to determine whether hydrogenated vegetable oil is partially hydrogenated or fully hydrogenated? Partially hydrogenated oil still contains unsaturated fatty acids and has a higher iodine value; fully hydrogenated oil contains almost no unsaturated fatty acids and has a very low iodine value. When declaring, fatty acid composition and iodine value must be provided for customs to determine. What is the difference in classification between hydrogenated palm oil and non-hydrogenated palm oil? Non-hydrogenated palm oil is classified under 1511, hydrogenated palm oil under 151620. If palm oil is only refined without hydrogenation, it is still classified under 1511; if chemically modified by hydrogenation, it is classified under 1516. If hydrogenated vegetable oil is used for cosmetics, is it still classified under 151620? Yes, as long as the hydrogenated vegetable oil has not been further prepared into cosmetic products, it is still classified under 151620. But if already made into cosmetics, it is classified under Chapter 33. What declaration elements are required for importing hydrogenated vegetable oil? Product name, composition and content, processing method, state, packaging specifications, use, brand, model, etc. are required. Composition and content must be specific to fatty acid composition, and processing method must indicate the type of hydrogenation. If hydrogenated vegetable oil is in retail packaging, does the classification change? If in retail packaging and ready for direct consumption, it may be classified under 1517; if still an industrial raw material, even in retail packaging, it may be classified under 1516. Judgment must be based on actual use and packaging state. How to inquire about the import tax rate for 151620? The latest tax rate can be inquired through the General Administration of Customs website, the International Trade Single Window, or by consulting a customs broker. Tax rates change and must be based on the rate published by customs at the time of declaration. Are hydrogenated vegetable oil and hardened oil the same concept? Yes, hardened oil usually refers to hydrogenated oil, i.e., oil that has undergone hydrogenation treatment. However, "hardened oil" may refer to different products, and it is recommended to use the standard name "hydrogenated vegetable oil" when declaring.