Palm Kernel Shortening

A solid fat blend of palm kernel oil and soybean oil fractions designed specifically for baking applications like pie crusts and cookies. Classified under HTS 1517.90.20.60 as an artificial mixture of two or more fats from headings 1501-1515, functioning as a baking fat without being heading 1516 material.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8%+17.5%25.5%
🇲🇽Mexico8%+10.0%18%
🇨🇦Canada8%+10.0%18%
🇩🇪Germany8%+10.0%18%
🇯🇵Japan8%+10.0%18%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1516.20Lower: 17.7% vs 25.5%

If derived solely from palm kernel oil without blending

Single-fat fractions of palm oil fall under heading 1516, not artificial mixtures of multiple fats.

1517.90.90Lower: 17.5% vs 25.5%

If intended for table/spread use rather than baking

Edible mixtures not specifically baking or frying fats go to the general 'other' residual provision.

1522.00.00.00Lower: 21.3% vs 25.5%

If consisting of soap-stocks, foots, or residues from refining

Chapter note excludes residues like soap-stocks from 1518 and directs them to heading 1522.

Not sure which classification is right?

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Import Tips & Compliance

Verify exact fat composition via lab analysis to confirm classification as artificial mixture under 1517, avoiding reclassification to single-origin oils

Include certificates of analysis showing melt point and stability suitable for baking to support 'baking fat' subheading

Label clearly as 'vegetable shortening for baking' to prevent FDA mix-ups with margarine requiring water/emulsion declarations