Sperm Whale Head Oil from China
High-quality oil from the head cavity of sperm whales, valued for its wax esters used in cosmetics and pharmaceuticals. Classified under HTS 1504.30.00.00 as an unreconstructed fraction of marine mammal oil. It remains in this category unless denatured or chemically altered.
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
• Obtain CITES Appendix I export permits from source countries; label clearly as 'marine mammal derived' for customs
• Avoid pitfall of declaring as refined vegetable oil, leading to incorrect duties