Palm Kernel Shortening from China
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.
Duty Rate — China → United States
28%
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
• 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