Fractionated Palm Kernel Oil from China
Fractionated palm kernel oil is a refined fraction of palm kernel oil with a high lauric acid content, used in food manufacturing and confectionery. Classified under HTS 1515.90.81.90 as an unmodified fixed vegetable oil fraction. It remains in this heading if not chemically altered.
Duty Rate — China → United States
23.2%
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
• Include lab tests showing no chemical modification to confirm eligibility under 1515
• Ensure compliance with USDA prior notice for food-grade oils entering the US
• Declare exact fractionation process details to avoid misclassification as crude oil