Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, and animal and vegetable waxes. It includes fats and oils extracted from animal and vegetable raw materials, products that have undergone refining, fractionation, hydrogenation, interesterification, and other processing, as well as inedible industrial fats and oils (such as crude glycerol and fat and oil residues). However, if a mixture of edible fats and oils contains multiple fat and oil components, it must be classified under the corresponding heading of this chapter based on its composition and processing method. Heading 1517 covers "edible mixtures of fats and oils" as referred to in the Notes to this Chapter, namely edible fats and oils obtained by mixing two or more animal and vegetable fats and oils (including fats and oils that have been modified but retain the basic structure of fats and oils), as well as edible blended oils based on fats and oils. However, it does not include single fats and oils that have merely been simply mixed, nor does it include emulsified preparations containing non-fat components (for example, margarine with a water content exceeding 15% is classified under 1517; otherwise it is classified under 1516). Code 151790 is a 6-digit subheading: 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 "17" represent heading 1517 (edible mixtures of fats and oils as referred to in the Notes to this Chapter). Digits 5-6 "90" represent the subheading "Other," namely edible mixtures of fats and oils other than 151710 (margarine, excluding liquid margarine). Therefore, 151790 covers edible fat and oil products made by mixing multiple fats and oils, such as liquid margarine, shortening, blended oil, and frying oil. This product is an edible mixture of fats and oils, made by mixing two or more fats and oils without changing the basic chemical structure of the fats and oils, and therefore conforms to the description of heading 1517. If it were a single fat or oil, it should be classified under 1511-1515; if it were a single fat or oil that has been hydrogenated or interesterified but not mixed, it would be classified under 1516; if it were an emulsified preparation containing non-fat components with a water content exceeding 15%, it would be classified under 1517 or 1516. Therefore, based on the mixing characteristics, it is classified under 151790.
Chapter
Chapter 15 covers animal and vegetable fats and oils and their cleavage products, prepared edible fats, and animal and vegetable waxes. It includes fats and oils extracted from animal and vegetable raw materials, products that have undergone refining, fractionation, hydrogenation, interesterification, and other processing, as well as inedible industrial fats and oils (such as crude glycerol and fat and oil residues). However, if a mixture of edible fats and oils contains multiple fat and oil components, it must be classified under the corresponding heading of this chapter based on its composition and processing method.
Heading
Heading 1517 covers "edible mixtures of fats and oils" as referred to in the Notes to this Chapter, namely edible fats and oils obtained by mixing two or more animal and vegetable fats and oils (including fats and oils that have been modified but retain the basic structure of fats and oils), as well as edible blended oils based on fats and oils. However, it does not include single fats and oils that have merely been simply mixed, nor does it include emulsified preparations containing non-fat components (for example, margarine with a water content exceeding 15% is classified under 1517; otherwise it is classified under 1516).
Digit Breakdown
Code 151790 is a 6-digit subheading: 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 "17" represent heading 1517 (edible mixtures of fats and oils as referred to in the Notes to this Chapter). Digits 5-6 "90" represent the subheading "Other," namely edible mixtures of fats and oils other than 151710 (margarine, excluding liquid margarine). Therefore, 151790 covers edible fat and oil products made by mixing multiple fats and oils, such as liquid margarine, shortening, blended oil, and frying oil.
Classification Basis
This product is an edible mixture of fats and oils, made by mixing two or more fats and oils without changing the basic chemical structure of the fats and oils, and therefore conforms to the description of heading 1517. If it were a single fat or oil, it should be classified under 1511-1515; if it were a single fat or oil that has been hydrogenated or interesterified but not mixed, it would be classified under 1516; if it were an emulsified preparation containing non-fat components with a water content exceeding 15%, it would be classified under 1517 or 1516. Therefore, based on the mixing characteristics, it is classified under 151790.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as "edible blended oil," "shortening," or "liquid margarine," and it must be consistent with the contract and invoice. Ingredient content: List the exact percentage of each fat and oil, such as palm oil 40%, soybean oil 30%, rapeseed oil 30%, and whether additives are contained. Processing method: Explain the processing technology of the fats and oils, such as refining, mixing, hydrogenation, interesterification, etc., and whether modification has been carried out. Packaging specifications: Declare the packaging form and net weight, such as "20 liters/drum" or "200 kg/steel drum," which affects classification and regulatory conditions. Brand: Declare the brand of the commodity; if there is no brand, fill in "no brand," for customs intellectual property protection. Use: Explain the edible use, such as "for cooking," "for baking," or "for frying," to distinguish it from industrial use. Customs regulatory conditions: Fill in the regulatory document codes according to the Customs Import and Export Tariff, such as A (Inbound Goods Clearance Form), B (Outbound Goods Clearance Form), etc. Product name: edible blended oil; Ingredient content: palm oil 45%, soybean oil 35%, rapeseed oil 20%; Processing method: refined and then mixed; Packaging specifications: 5 liters/bottle, 4 bottles/carton; Brand: Arawana; Use: for cooking; Regulatory conditions: A. Incorrectly classifying mixed fats and oils under a single fat or oil heading (such as 1511), resulting in differences in tax rates and regulatory conditions. Failure to distinguish margarine from shortening; 151710 applies only to non-liquid margarine, while liquid margarine should be classified under 151790. Ignoring ingredient proportions; if a certain fat or oil content exceeds 95%, it may be regarded as a single fat or oil rather than a mixture.
Product name
The specific name of the declared commodity, such as "edible blended oil," "shortening," or "liquid margarine," and it must be consistent with the contract and invoice.
⚠️ Declaring it generically as "edible oil" without reflecting the mixing characteristics.
Ingredient content
List the exact percentage of each fat and oil, such as palm oil 40%, soybean oil 30%, rapeseed oil 30%, and whether additives are contained.
⚠️ Writing only "vegetable oil mixture" without providing specific proportions.
Processing method
Explain the processing technology of the fats and oils, such as refining, mixing, hydrogenation, interesterification, etc., and whether modification has been carried out.
⚠️ Omitting key processes such as hydrogenation or interesterification.
Packaging specifications
Declare the packaging form and net weight, such as "20 liters/drum" or "200 kg/steel drum," which affects classification and regulatory conditions.
⚠️ Failure to indicate retail packaging or industrial packaging.
Brand
Declare the brand of the commodity; if there is no brand, fill in "no brand," for customs intellectual property protection.
⚠️ The brand is inconsistent with the actual product or is misspelled.
Use
Explain the edible use, such as "for cooking," "for baking," or "for frying," to distinguish it from industrial use.
⚠️ Declaring it as "industrial use" when it is actually for food, resulting in incorrect classification.
Customs regulatory conditions
Fill in the regulatory document codes according to the Customs Import and Export Tariff, such as A (Inbound Goods Clearance Form), B (Outbound Goods Clearance Form), etc.
⚠️ Ignoring regulatory conditions, resulting in inability to clear customs.
Example： Product name: edible blended oil; Ingredient content: palm oil 45%, soybean oil 35%, rapeseed oil 20%; Processing method: refined and then mixed; Packaging specifications: 5 liters/bottle, 4 bottles/carton; Brand: Arawana; Use: for cooking; Regulatory conditions: A.
Common Mistakes：
Incorrectly classifying mixed fats and oils under a single fat or oil heading (such as 1511), resulting in differences in tax rates and regulatory conditions.
Failure to distinguish margarine from shortening; 151710 applies only to non-liquid margarine, while liquid margarine should be classified under 151790.
Ignoring ingredient proportions; if a certain fat or oil content exceeds 95%, it may be regarded as a single fat or oil rather than a mixture.
🎯 Classification Logic
The core basis for classification is the Notes to Chapter 15 and the subheading notes of the Import and Export Tariff. Heading 1517 applies to "edible mixtures of fats and oils" as referred to in the Notes to this Chapter, namely edible fats and oils made by mixing two or more animal and vegetable fats and oils without changing the basic structure of the fats and oils. If a certain fat or oil component in the mixture exceeds 95%, it is generally not regarded as a mixture. In addition, if the product contains non-fat components and the water content exceeds 15%, it may be classified under 1517 or 1516. Classification requires consideration of composition, processing method, packaging, and use. 151710 Margarine, excluding liquid margarine: 151710 applies only to non-liquid margarine, usually plastic or solid; while 151790 covers liquid margarine and other edible mixtures of fats and oils, such as liquid shortening and blended oil. 1516 Animal and vegetable fats and oils and their fractions, modified by hydrogenation, interesterification, elaidinization, etc., but not further prepared: 1516 applies to a single fat or oil that has been modified but not mixed with other fats and oils; if it is modified and then mixed with other fats and oils, it is classified under 1517. 1511 Palm oil and its fractions: 1511 is single palm oil, and it is classified here even if refined; if palm oil is mixed with other fats and oils, it is classified under 1517. 1515 Other fixed vegetable fats and oils and their fractions: 1515 is a single vegetable fat or oil, such as corn oil or sesame oil; if multiple fats and oils are mixed, it is classified under 1517. 2106 Other food preparations: If non-fat components (such as seasonings or emulsifiers) are added to the fat and oil mixture and the basic characteristics of the fats and oils are changed, it may be classified under 2106. Is it made by mixing two or more fats and oils? Has the basic chemical structure of the fats and oils been changed? Does it contain non-fat components and have a water content exceeding 15%? Does a certain fat or oil content exceed 95%? Do packaging and use affect classification?
Basis
The core basis for classification is the Notes to Chapter 15 and the subheading notes of the Import and Export Tariff. Heading 1517 applies to "edible mixtures of fats and oils" as referred to in the Notes to this Chapter, namely edible fats and oils made by mixing two or more animal and vegetable fats and oils without changing the basic structure of the fats and oils. If a certain fat or oil component in the mixture exceeds 95%, it is generally not regarded as a mixture. In addition, if the product contains non-fat components and the water content exceeds 15%, it may be classified under 1517 or 1516. Classification requires consideration of composition, processing method, packaging, and use.
Confused Codes：
151710 - Margarine, excluding liquid margarine
151710 applies only to non-liquid margarine, usually plastic or solid; while 151790 covers liquid margarine and other edible mixtures of fats and oils, such as liquid shortening and blended oil.
1516 - Animal and vegetable fats and oils and their fractions, modified by hydrogenation, interesterification, elaidinization, etc., but not further prepared
1516 applies to a single fat or oil that has been modified but not mixed with other fats and oils; if it is modified and then mixed with other fats and oils, it is classified under 1517.
1511 - Palm oil and its fractions
1511 is single palm oil, and it is classified here even if refined; if palm oil is mixed with other fats and oils, it is classified under 1517.
1515 - Other fixed vegetable fats and oils and their fractions
1515 is a single vegetable fat or oil, such as corn oil or sesame oil; if multiple fats and oils are mixed, it is classified under 1517.
2106 - Other food preparations
If non-fat components (such as seasonings or emulsifiers) are added to the fat and oil mixture and the basic characteristics of the fats and oils are changed, it may be classified under 2106.
Self-Check：
✓ Is it made by mixing two or more fats and oils?
✓ Has the basic chemical structure of the fats and oils been changed?
✓ Does it contain non-fat components and have a water content exceeding 15%?
✓ Does a certain fat or oil content exceed 95%?
✓ Do packaging and use affect classification?
❓ FAQ
How can I determine whether my edible oil product is classified under 151790? First confirm that the product is made by mixing two or more animal and vegetable fats and oils and that the basic structure of the fats and oils has not been changed. If it is a single fat or oil, it should be classified under 1511-1515; if it is a modified single fat or oil, it is classified under 1516; if it is non-liquid margarine, it is classified under 151710. Only if it meets the mixing conditions and is not 151710 should it be classified under 151790. What is the import tariff rate for 151790? The tax rate varies by country, trade agreement, and annual adjustments. Please consult the latest Import and Export Tariff or obtain it through the General Administration of Customs website or tariff inquiry platforms. Also note differences such as MFN rates, general rates, and agreement rates. What regulatory documents are required to declare 151790? An Inbound Goods Clearance Form (A) is usually required, and if it comes from a specific country, an animal and plant quarantine permit may also be required. The specific regulatory conditions are subject to the Customs Import and Export Tariff, and it is advisable to consult the local customs or a customs broker. Are both liquid margarine and shortening classified under 151790? Yes, if liquid margarine and shortening are mixtures of multiple fats and oils, they are both classified under 151790. However, non-liquid margarine is classified under 151710, so attention must be paid to distinguishing the state. If the palm oil content in the mixture exceeds 95%, can it still be classified under 151790? Usually not. If a certain fat or oil content exceeds 95%, it is generally regarded as a single fat or oil and should be classified under the corresponding single fat or oil heading, such as 1511. However, if other fats and oils are added and the total exceeds 5%, it may still be regarded as a mixture. What is the main difference between 151790 and 1516? 1516 applies to a single fat or oil that has been modified by hydrogenation, interesterification, etc., but not mixed; 151790 applies to a mixture of two or more fats and oils, whether modified or not. If it is modified and then mixed, it is classified under 1517. What should be noted when cross-border e-commerce retail imports edible blended oil classified under 151790? It is necessary to confirm that the product complies with the cross-border e-commerce retail import list, provide information such as ingredients, brand, and packaging at the time of declaration, and pay attention to regulatory conditions. If it is not included in the list, it may need to be imported through general trade. How can I inquire about the export tax rebate rate for 151790? The export tax rebate rate is periodically adjusted by the Ministry of Finance and the State Taxation Administration. The latest information can be obtained through the State Taxation Administration website or the export tax rebate inquiry system. It is also necessary to confirm whether the product falls within the scope of the rebate.
Q: How can I determine whether my edible oil product is classified under 151790?
A: First confirm that the product is made by mixing two or more animal and vegetable fats and oils and that the basic structure of the fats and oils has not been changed. If it is a single fat or oil, it should be classified under 1511-1515; if it is a modified single fat or oil, it is classified under 1516; if it is non-liquid margarine, it is classified under 151710. Only if it meets the mixing conditions and is not 151710 should it be classified under 151790.
Q: What is the import tariff rate for 151790?
A: The tax rate varies by country, trade agreement, and annual adjustments. Please consult the latest Import and Export Tariff or obtain it through the General Administration of Customs website or tariff inquiry platforms. Also note differences such as MFN rates, general rates, and agreement rates.
Q: What regulatory documents are required to declare 151790?
A: An Inbound Goods Clearance Form (A) is usually required, and if it comes from a specific country, an animal and plant quarantine permit may also be required. The specific regulatory conditions are subject to the Customs Import and Export Tariff, and it is advisable to consult the local customs or a customs broker.
Q: Are both liquid margarine and shortening classified under 151790?
A: Yes, if liquid margarine and shortening are mixtures of multiple fats and oils, they are both classified under 151790. However, non-liquid margarine is classified under 151710, so attention must be paid to distinguishing the state.
Q: If the palm oil content in the mixture exceeds 95%, can it still be classified under 151790?
A: Usually not. If a certain fat or oil content exceeds 95%, it is generally regarded as a single fat or oil and should be classified under the corresponding single fat or oil heading, such as 1511. However, if other fats and oils are added and the total exceeds 5%, it may still be regarded as a mixture.
Q: What is the main difference between 151790 and 1516?
A: 1516 applies to a single fat or oil that has been modified by hydrogenation, interesterification, etc., but not mixed; 151790 applies to a mixture of two or more fats and oils, whether modified or not. If it is modified and then mixed, it is classified under 1517.
Q: What should be noted when cross-border e-commerce retail imports edible blended oil classified under 151790?
A: It is necessary to confirm that the product complies with the cross-border e-commerce retail import list, provide information such as ingredients, brand, and packaging at the time of declaration, and pay attention to regulatory conditions. If it is not included in the list, it may need to be imported through general trade.
Q: How can I inquire about the export tax rebate rate for 151790?
A: The export tax rebate rate is periodically adjusted by the Ministry of Finance and the State Taxation Administration. The latest information can be obtained through the State Taxation Administration website or the export tax rebate inquiry system. It is also necessary to confirm whether the product falls within the scope of the rebate.
⚠️ 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.