Chapter 15 is the HS classification system for animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes. This chapter covers fats and oils extracted from animals and plants and their processed products, including virgin, refined, hydrogenated, interesterified and other modified fats and oils, as well as edible fat preparations such as margarine and shortening. This chapter does not include unrefined animal fats (Chapter 2), cocoa butter (Chapter 18), or separately specified vegetable waxes (the latter part of Chapter 15). Heading 1517 covers margarine and other edible fats and oils made from animal or vegetable fats or oils or from mixtures or preparations of different fats or oils within this chapter, other than the fats and oils of heading 1516. Specifically, it includes: margarine (excluding liquid margarine), shortening, blended edible oils, etc. However, hydrogenated, interesterified and other modified fats and oils of heading 1516, if not further mixed, remain classified under 1516. The key point of 1517 is whether a blended fat or oil preparation ready for direct consumption has been formed. The first 2 digits, 15: indicates Chapter 15, namely animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes. The 3rd-4th digits, 17: indicate heading 1517, namely margarine and other edible fats and oils made from animal or vegetable fats or oils or from mixtures or preparations of different fats or oils within this chapter. The 5th-6th digits, 10: indicate subheading 1517.10, namely margarine, excluding liquid margarine. Liquid margarine should be classified under 1517.90. Therefore, 151710 specifically refers to solid or semi-solid margarine. This product is margarine, usually made from animal and vegetable fats and oils through processes such as hydrogenation, mixing, and emulsification, and is solid or semi-solid, which conforms to the description of 1517.10. It differs from the modified fats and oils of 1516 because 1516 has only undergone chemical modification such as hydrogenation or interesterification and has not been mixed with other fats or oils; it also differs from the other blended fats and oils of 1517.90 because margarine has a specific emulsification system and product characteristics.
Chapter
Chapter 15 is the HS classification system for animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes. This chapter covers fats and oils extracted from animals and plants and their processed products, including virgin, refined, hydrogenated, interesterified and other modified fats and oils, as well as edible fat preparations such as margarine and shortening. This chapter does not include unrefined animal fats (Chapter 2), cocoa butter (Chapter 18), or separately specified vegetable waxes (the latter part of Chapter 15).
Heading
Heading 1517 covers margarine and other edible fats and oils made from animal or vegetable fats or oils or from mixtures or preparations of different fats or oils within this chapter, other than the fats and oils of heading 1516. Specifically, it includes: margarine (excluding liquid margarine), shortening, blended edible oils, etc. However, hydrogenated, interesterified and other modified fats and oils of heading 1516, if not further mixed, remain classified under 1516. The key point of 1517 is whether a blended fat or oil preparation ready for direct consumption has been formed.
Digit Breakdown
The first 2 digits, 15: indicates Chapter 15, namely animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes. The 3rd-4th digits, 17: indicate heading 1517, namely margarine and other edible fats and oils made from animal or vegetable fats or oils or from mixtures or preparations of different fats or oils within this chapter. The 5th-6th digits, 10: indicate subheading 1517.10, namely margarine, excluding liquid margarine. Liquid margarine should be classified under 1517.90. Therefore, 151710 specifically refers to solid or semi-solid margarine.
Classification Basis
This product is margarine, usually made from animal and vegetable fats and oils through processes such as hydrogenation, mixing, and emulsification, and is solid or semi-solid, which conforms to the description of 1517.10. It differs from the modified fats and oils of 1516 because 1516 has only undergone chemical modification such as hydrogenation or interesterification and has not been mixed with other fats or oils; it also differs from the other blended fats and oils of 1517.90 because margarine has a specific emulsification system and product characteristics.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as margarine, oleomargarine, etc., which should be consistent with the actual goods. Composition content: Indicate the main fat and oil sources and proportions, such as palm oil, soybean oil, water, salt, etc., and whether milk components are contained. Processing method: Explain the production process, such as hydrogenation, interesterification, mixing, emulsification, etc., to distinguish 1516 from 1517. Appearance: Describe the physical state, such as solid, semi-solid, liquid; liquid margarine should be classified under 1517.90. Packaging specifications: State the packaging form and net weight, such as 25kg/carton, for statistics and inspection. Brand: Declare the brand name; if there is no brand, enter 'none'. Use: State whether it is for direct consumption or for baking, cooking, etc., which helps confirm the edible fat and oil attribute. Product name: Margarine; Composition content: palm oil 80%, water 15%, salt 3%, emulsifier 2%; Processing method: hydrogenation, mixing, emulsification; Appearance: solid; Packaging specifications: 25kg/carton; Brand: ABC; Use: for baking. Liquid margarine is mistakenly classified under 1517.10, but should actually be classified under 1517.90. Ignoring the milk fat content in the composition; if it exceeds 10%, it may involve 0405. The processing method description is unclear and does not reflect mixing or emulsification, making it easy to misclassify under 1516.
Product name
The specific name of the declared commodity, such as margarine, oleomargarine, etc., which should be consistent with the actual goods.
⚠️ Misreporting as butter or shortening, resulting in incorrect classification.
Composition content
Indicate the main fat and oil sources and proportions, such as palm oil, soybean oil, water, salt, etc., and whether milk components are contained.
⚠️ Writing only 'vegetable oil' without specifying the type and proportion.
Processing method
Explain the production process, such as hydrogenation, interesterification, mixing, emulsification, etc., to distinguish 1516 from 1517.
⚠️ Writing generally 'refined' without stating whether mixing or emulsification was involved.
Appearance
Describe the physical state, such as solid, semi-solid, liquid; liquid margarine should be classified under 1517.90.
⚠️ Declaring a liquid product as solid, resulting in an incorrect subheading.
Packaging specifications
State the packaging form and net weight, such as 25kg/carton, for statistics and inspection.
⚠️ Omitting net weight or unclear packaging units.
Brand
Declare the brand name; if there is no brand, enter 'none'.
⚠️ Brand inconsistent with the actual product, affecting intellectual property verification.
Use
State whether it is for direct consumption or for baking, cooking, etc., which helps confirm the edible fat and oil attribute.
⚠️ Misreporting as industrial use, leading to classification disputes.
Example： Product name: Margarine; Composition content: palm oil 80%, water 15%, salt 3%, emulsifier 2%; Processing method: hydrogenation, mixing, emulsification; Appearance: solid; Packaging specifications: 25kg/carton; Brand: ABC; Use: for baking.
Common Mistakes：
Liquid margarine is mistakenly classified under 1517.10, but should actually be classified under 1517.90.
Ignoring the milk fat content in the composition; if it exceeds 10%, it may involve 0405.
The processing method description is unclear and does not reflect mixing or emulsification, making it easy to misclassify under 1516.
🎯 Classification Logic
Core basis for classification: 1. Whether the product is margarine, that is, a solid or semi-solid edible fat or oil made from animal and vegetable fats and oils through processes such as mixing and emulsification; 2. Whether it has undergone chemical modification (such as hydrogenation) and has not been mixed with other fats or oils; if only modified, it is classified under 1516; 3. Whether it contains milk fat; if the milk fat content exceeds 10% and it is not mixed with other fats or oils, it may be classified under 0405; 4. Appearance state; liquid margarine is classified under 1517.90. 1516 Hydrogenated fats and oils: 1516 is a single fat or oil modified by hydrogenation, interesterification, etc., and not mixed with other fats or oils; 1517 is margarine or blended fat and oil preparations. 1517.90 Other blended fats and oils: 1517.90 includes liquid margarine and other blended edible fats and oils, while 1517.10 refers only to solid or semi-solid margarine. 0405 Butter and dairy fats: 0405 is natural butter extracted from milk, with high milk fat content; margarine is mainly based on vegetable oil, with low or no milk fat content. 1518 Inedible blended fats and oils: 1518 is inedible blended fats and oils, such as industrial oils; margarine is an edible fat and oil and is classified under 1517. Is the product solid or semi-solid? Is it made by mixing or emulsifying two or more fats or oils? Has it undergone chemical modification such as hydrogenation? Does the milk fat content exceed 10%? Is it for direct consumption or for food processing?
Basis
Core basis for classification: 1. Whether the product is margarine, that is, a solid or semi-solid edible fat or oil made from animal and vegetable fats and oils through processes such as mixing and emulsification; 2. Whether it has undergone chemical modification (such as hydrogenation) and has not been mixed with other fats or oils; if only modified, it is classified under 1516; 3. Whether it contains milk fat; if the milk fat content exceeds 10% and it is not mixed with other fats or oils, it may be classified under 0405; 4. Appearance state; liquid margarine is classified under 1517.90.
Confused Codes：
1516 - Hydrogenated fats and oils
1516 is a single fat or oil modified by hydrogenation, interesterification, etc., and not mixed with other fats or oils; 1517 is margarine or blended fat and oil preparations.
1517.90 - Other blended fats and oils
1517.90 includes liquid margarine and other blended edible fats and oils, while 1517.10 refers only to solid or semi-solid margarine.
0405 - Butter and dairy fats
0405 is natural butter extracted from milk, with high milk fat content; margarine is mainly based on vegetable oil, with low or no milk fat content.
1518 - Inedible blended fats and oils
1518 is inedible blended fats and oils, such as industrial oils; margarine is an edible fat and oil and is classified under 1517.
Self-Check：
✓ Is the product solid or semi-solid?
✓ Is it made by mixing or emulsifying two or more fats or oils?
✓ Has it undergone chemical modification such as hydrogenation?
✓ Does the milk fat content exceed 10%?
✓ Is it for direct consumption or for food processing?
❓ FAQ
How can I look up the HS code for margarine? You can use the customs tariff inquiry system of the General Administration of Customs, enter the keyword 'margarine', or search by Chapter 15. You may also refer to the Explanatory Notes to the Harmonized Commodity Description and Coding System for 1517.10. Be sure to confirm the product state and composition. What is the difference in HS codes between margarine and butter? Butter (natural) is classified under 0405 and is made from milk fat; margarine is classified under 1517.10 and is mainly made from vegetable oil through mixing and emulsification. If margarine contains more than 10% milk fat, careful judgment is needed as to whether it is still classified under 1517. Which code should liquid margarine be classified under? Liquid margarine should be classified under 1517.90, because 1517.10 covers only solid or semi-solid margarine. The appearance state must be accurately described when declaring. If salt and vitamins are added to margarine, will that affect classification? Usually not, as long as the product still conforms to the basic characteristics of margarine; adding a small amount of salt, vitamins, emulsifiers, etc., still keeps it under 1517.10. However, if a large amount of other ingredients is added and changes the nature of the product, reconsideration is required. Are shortening and margarine classified under the same code? If shortening is a solid blended fat or oil, it is usually also classified under 1517.10 or 1517.90, depending on whether it is margarine. If shortening is made only by hydrogenating a single fat or oil, it may be classified under 1516. How should the declaration element 'processing method' be filled in during customs declaration? It should state in detail whether hydrogenation, interesterification, mixing, emulsification, etc., were involved. For example: 'palm oil hydrogenated and then mixed with soybean oil, with water and salt added for emulsification'. Avoid writing only 'refined'. What regulatory documents are required for importing margarine? Usually an inbound goods customs clearance form, label filing, etc., are required, depending on the use and composition. It is recommended to consult the local customs or check the Customs Regulatory Conditions. If margarine is used for industrial purposes, will the code change? If it is for industrial use and inedible, it may be classified under 1518 or another chapter. However, if it is still an edible fat or oil, even for industrial use, it is classified under 1517. The key is whether the product is edible.
Q: How can I look up the HS code for margarine?
A: You can use the customs tariff inquiry system of the General Administration of Customs, enter the keyword 'margarine', or search by Chapter 15. You may also refer to the Explanatory Notes to the Harmonized Commodity Description and Coding System for 1517.10. Be sure to confirm the product state and composition.
Q: What is the difference in HS codes between margarine and butter?
A: Butter (natural) is classified under 0405 and is made from milk fat; margarine is classified under 1517.10 and is mainly made from vegetable oil through mixing and emulsification. If margarine contains more than 10% milk fat, careful judgment is needed as to whether it is still classified under 1517.
Q: Which code should liquid margarine be classified under?
A: Liquid margarine should be classified under 1517.90, because 1517.10 covers only solid or semi-solid margarine. The appearance state must be accurately described when declaring.
Q: If salt and vitamins are added to margarine, will that affect classification?
A: Usually not, as long as the product still conforms to the basic characteristics of margarine; adding a small amount of salt, vitamins, emulsifiers, etc., still keeps it under 1517.10. However, if a large amount of other ingredients is added and changes the nature of the product, reconsideration is required.
Q: Are shortening and margarine classified under the same code?
A: If shortening is a solid blended fat or oil, it is usually also classified under 1517.10 or 1517.90, depending on whether it is margarine. If shortening is made only by hydrogenating a single fat or oil, it may be classified under 1516.
Q: How should the declaration element 'processing method' be filled in during customs declaration?
A: It should state in detail whether hydrogenation, interesterification, mixing, emulsification, etc., were involved. For example: 'palm oil hydrogenated and then mixed with soybean oil, with water and salt added for emulsification'. Avoid writing only 'refined'.
Q: What regulatory documents are required for importing margarine?
A: Usually an inbound goods customs clearance form, label filing, etc., are required, depending on the use and composition. It is recommended to consult the local customs or check the Customs Regulatory Conditions.
Q: If margarine is used for industrial purposes, will the code change?
A: If it is for industrial use and inedible, it may be classified under 1518 or another chapter. However, if it is still an edible fat or oil, even for industrial use, it is classified under 1517. The key is whether the product is edible.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.