Refined Porpoise Oil from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Require veterinary certificates confirming marine mammal origin; declare refinement process details
• Common error: classifying as synthetic lubricant under Chapter 27