Epoxidized Soybean Oil from Canada
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.
Duty Rate — Canada → United States
18%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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