Refined Porpoise Oil from China
Refined oil from porpoises, a small marine mammal, used historically in watch lubrication and now in niche biotech applications. Falls under HTS 1504.30.00.00 as refined fractions of marine mammal fats, distinct from fish oils. Not covered if merely denatured per chapter notes.
Duty Rate — China → United States
25%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Require veterinary certificates confirming marine mammal origin; declare refinement process details
• Common error: classifying as synthetic lubricant under Chapter 27