HS Code 15 – Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

HS code 15 is a 2-digit chapter in the Harmonized System that covers: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. Chapter 15 of the Harmonized System (HS) encompasses 'Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.' This crucial chapter covers a vast array of fatty substances, ranging from crude, unrefined oils and fats to highly processed and prepared edible products, as well as natural waxes. Its scope includes all fats and oils derived from animal, plant, or microbial sources, whether in their raw state or after various refining, fractionation, hydrogenation, or inter-esterification processes. Key sub-categories involve specific animal fats like lard and tallow, a wide spectrum of vegetable oils such as palm, soybean, olive, sunflower, and coconut oils, and natural waxes like beeswax and carnauba wax. The chapter also includes prepared edible fats, such as margarine and shortening, and their cleavage products like crude glycerol. Understanding Chapter 15 is paramount for trade compliance due to its significant impact on tariffs, quotas, and regulatory requirements related to food safety, origin rules, and sustainability certifications (e.g., for palm oil). Misclassification can lead to severe penalties, delays, and unexpected duties. Historically, fats and oils have been foundational commodities for human civilization, used for food, fuel, lighting, and industrial applications. Today, they remain vital global trade items, heavily influenced by agricultural policies, climate change, and evolving consumer demands for healthier or sustainably sourced products. Major headings within this chapter delineate specific animal fats (e.g., 1501-1506), various vegetable oils (e.g., 1507-1515), hydrogenated or inter-esterified fats and oils (1516), prepared edible fats like margarine (1517), chemically modified fats and oils (1518), and natural waxes (1521), providing a structured framework for classification.

Crude palm oil, refined soybean oil, virgin olive oil, sunflower seed oil, rapeseed oil, coconut oil, shea butter, cocoa butter, fish liver oil, lard, beef tallow, chicken fat, whale oil, linseed oil, castor oil, jojoba oil, crude beeswax, carnauba wax, hydrogenated vegetable oil, margarine, shortening, cooking spray oil, crude glycerol, oleic acid, stearic acid, tallow stearin

Common classification errors within Chapter 15 often arise from confusing highly processed fats or waxes with other chapters. Traders sometimes misclassify certain industrial oils or waxes under Chapter 27 (Mineral fuels, mineral oils), particularly if they are not aware of the specific origin. Chapter 15 is strictly for animal, vegetable, or microbial fats and oils, excluding petroleum-derived products. Another frequent mistake is classifying essential oils (e.g., lavender oil) under Chapter 15; these aromatic plant extracts are correctly found in Chapter 33 (Essential oils and resinoids; perfumery, cosmetic or toilet preparations) due to their primary use as fragrances or flavorings, not as bulk fats or oils. Furthermore, prepared waxes and lubricating preparations derived from fats might be incorrectly placed in Chapter 15 instead of Chapter 34 (Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes), which covers *prepared* waxes and specific formulations like soap, even if their base is from Chapter 15. The key distinction lies in the degree of preparation and intended end-use.

In 2025, the top exporters of HS code 15 in UN Comtrade data were Indonesia ($34.4B, 20% of world exports), Malaysia ($22.1B) and Argentina ($8.5B). World exports came to about $170.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 15 in UN Comtrade data were India ($18.8B, 11% of world imports), the United States ($16.0B) and China ($15.2B). World imports came to about $171.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 15 is a 2-digit chapter code in the Harmonized System maintained by the World Customs Organization. It represents a broad category of goods and contains multiple 4-digit headings and 6-digit subheadings for more specific classifications.