HTS US: 1507.XX.XXXX
Description
This heading encompasses all forms of soybean oil and its fractions, whether they are refined or not, but explicitly excludes any chemically modified versions. The products under this classification include crude oils as well as various grades of refined oils used for edible, pharmaceutical, and industrial purposes.
The oils may be in different processing states such as crude, degummed, once-refined, or fully refined (including washed, bleached, or deodorized).
Code Hierarchy
- Section II:
- Vegetable Products (Chapters 06-14)
- Chapter 15: Animal or Vegetable Fats and Oils and Their Cleavage Products
- Heading 1507: Soybean oil and its fractions, whether or not refined, but not chemically modified.
- US HTS Code (10-digit):
1507.XX.XXXX– The final digits provide details on the oil’s state and grade.
Detailed Breakdown of Subheadings
The 4-digit HS heading 1507 is subdivided into specific 6-digit and 10-digit codes that identify the physical and processing state of the soybean oil.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 1507.10.00.00 | Crude oil, whether or not degummed | Unrefined soybean oil in its natural state, possibly degummed to remove phospholipids but not subjected to further refining processes. |
| 1507.90 | Other: | Includes refined and specialty grades that do not fall under crude oil. |
| 1507.90.20.00 | Pharmaceutical Grade meeting FDA requirements for use in intravenous fat emulsions, valued over $5/kg | Highly purified soybean oil intended for pharmaceutical applications, especially intravenous fat emulsions, meeting strict FDA standards. Usually commands a high market value. |
| 1507.90.40 | Other | General category for refined but non-pharmaceutical grades. |
| 1507.90.40.20 | Once-refined (subjected to alkali or caustic wash, but not bleached or deodorized) | Oils that have undergone initial refining to remove free fatty acids via alkali treatment but have not been fully processed to remove color or odor. |
| 1507.90.40.40 | Other (fully refined, washed, bleached or deodorized) | These oils have been fully refined, including washing, bleaching, and deodorization, resulting in a neutral, clear oil suitable for edible and industrial purposes. |
What is NOT Classified Here?
To avoid misclassification, the following exclusions apply:
- Chemically modified soybean oils such as hydrogenated or epoxidized oils are classified under different HTS codes.
- Soybean oil cake and meal are classified under different headings related to oil seeds processing by-products.
- Other vegetable oils unrelated to soybeans do not fall under this heading.
Notes
- FDA Regulations: Pharmaceutical grade soybean oils (1507.90.20.00) must comply with stringent FDA requirements for intravenous use.
- Duty Rates: Duty rates vary by specific 10-digit code, with pharmaceutical grades often subject to different tariff conditions compared to crude or refined oils.
- Usage: Crude oil is typically used in industrial or further processing, while refined oils are primarily intended for edible consumption or pharmaceutical applications.
Declaration Example
Product: Shipment of fully refined soybean oil for edible use.US HTS Code:
1507.90.40.40(Other – fully refined, washed, bleached or deodorized)Unit of Quantity: Kilogram (kg)
General Duty Rate: Check current USHTS (Typically ad valorem based on value)
Additional Requirements: Must comply with FDA food-grade standards and labeling.
Related HTS Codes
- HTS 1501: Lard and other pig fats, rendered.
- HTS 1508: Groundnut (peanut) oil and its fractions.
- HTS 1509: Olive oil and its fractions.
- HTS 1512: Sunflower-seed, safflower or cotton-seed oil and their fractions.
