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Epoxidized Soybean Oil

Epoxidized soybean oil is produced by chemically modifying soybean oil through epoxidation, converting double bonds into epoxide groups for enhanced stability. It falls under HTS 1518.00.40.00 as a chemically modified vegetable oil fraction used primarily as a plasticizer and stabilizer in PVC production, not for human consumption.

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.

1518.00.20.00Lower: 17.5% vs 25.5%

If derived from tall oil

Tall oil fatty acids, even when chemically modified, are specifically classified under the tall oil subheading rather than 'other'.

3823Lower: 12.4% vs 25.5%

If mixed with >5% non-fat/oil industrial chemicals

Blends exceeding simple fat/oil mixtures become industrial chemical preparations under Chapter 38.

2710.19Lower: 17% vs 25.5%

If for sulfonated or sulfated derivatives used as lubricants

Certain sulfonated oils meeting petroleum oil composition criteria shift to Chapter 27.

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Import Tips & Compliance

Verify chemical modification process documentation to confirm exclusion from heading 1516 and eligibility under 1518

Ensure Certificate of Analysis shows inedible grade to prevent reclassification as edible oil under Chapter 15 headings

Label containers clearly as 'industrial use only' to avoid FDA food import scrutiny

Related Products under HTS 1518.00.40.00

Blown Linseed Oil

Blown linseed oil is linseed oil that has been oxidized by blowing air through it at elevated temperatures, increasing viscosity for use in paints and varnishes. Classified under HTS 1518.00.40.00 as an oxidized (chemically modified) vegetable oil unsuitable for food use.

Polymerized Castor Oil

Polymerized castor oil undergoes heat treatment in vacuum to form high-viscosity polymers used in lubricants and coatings. It qualifies for HTS 1518.00.40.00 as a heat-polymerized vegetable oil fraction, inedible for industrial applications.

Sulfurized Mineral-Lard Oil Blend

This inedible preparation combines sulfurized lard oil with mineral oil for extreme pressure metalworking lubricants. HTS 1518.00.40.00 covers such mixtures of chemically modified animal/vegetable fats not elsewhere specified.

Dehydrated Tallow Fatty Acids

Dehydrated tallow fatty acids result from water removal and distillation of animal tallow, used in soap noodles and rubber processing. Classified in HTS 1518.00.40.00 as chemically modified (dehydrated) animal fat fractions.

Oxidized Fish Oil

Oxidized fish oil is chemically modified by controlled oxidation to raise peroxide value for leather tanning and printing inks. HTS 1518.00.40.00 includes such inedible modified marine oils.

Heat-Polymerized Coconut Oil

Heat-polymerized coconut oil is vacuum-heated to dimerize fatty acids, creating viscous products for cosmetics and polishes. Falls under HTS 1518.00.40.00 as polymerized by heat in vacuum vegetable oil.