HS Code 15.18 – Animal, vegetable or microbial fats, oils and their fractions; boiled, oxidised, dehydrated or otherwise chemically modified, excluding those of heading no. 1516, inedible mixtures or preparations of fats, oils or their fractions, n.e.c. in chapter 15

HS code 1518 is a 4-digit heading in the Harmonized System that covers: Animal, vegetable or microbial fats, oils and their fractions; boiled, oxidised, dehydrated or otherwise chemically modified, excluding those of heading no. 1516, inedible mixtures or preparations of fats, oils or their fractions, n.e.c. in chapter 15. HS Code 1518 is a comprehensive heading for animal, vegetable, or microbial fats, oils, and their fractions that have undergone significant chemical modifications beyond those covered in 1516, or are inedible mixtures or preparations. This heading specifically excludes products of heading 1516, meaning it captures a broader range of chemical alterations like boiling, oxidizing, dehydrating, or other forms of chemical modification that typically render the fats and oils suitable for industrial, non-food applications. It also serves as a residual category for inedible mixtures or preparations of fats, oils, or their fractions not specified elsewhere in Chapter 15. The 'inedible' criterion is crucial, distinguishing these products from edible preparations like margarine (1517). Examples include 'blown' oils used in paints, 'factice' (rubber substitutes), epoxidized oils for plasticizers, and various industrial greases. This heading is vital for trade compliance in sectors like chemicals, paints, lubricants, and rubber, where fats and oils are used as raw materials for non-food manufacturing. Classification requires a clear understanding of the extent and type of chemical modification and the ultimate intended (inedible) use. Its significance lies in capturing the diverse industrial applications of fats and oils, which have been chemically engineered for specific performance characteristics, reflecting the versatility of these natural resources beyond food consumption.

Boiled linseed oil, Oxidized castor oil, Dehydrated castor oil, Blown soybean oil, Epoxidized soybean oil (ESBO), Factice (vulcanized oil), Stand oil (polymerized linseed oil), Inedible mixtures of tallow and vegetable oils, Alkyd resin precursors (fatty acid modified), Fatty acid methyl esters (FAME) for industrial use (not for biodiesel of 3826), Inedible fish oil preparations, Greases based on animal fats (inedible), Lubricating preparations based on vegetable oils (inedible), Chemically modified tung oil, Polymerized safflower oil, Oiticica oil (chemically modified), Inedible mixed fatty acid esters, Vulcanized rapeseed oil, Chemically treated tall oil fatty acids, Inedible mixtures of palm oil and mineral oils, Polymerized sunflower oil, Fatty acid amides (inedible), Inedible mixtures of used cooking oils and industrial oils, Chemically modified lanolin, Inedible preparations of waxes and fats.

Misclassification under HS 1518 often occurs when distinguishing between edible and inedible products, and between specific chemical modifications. Products that are edible, even if chemically modified for texture or shelf life (e.g., hydrogenated fats for food), typically belong to 1516 or 1517. Another common error is classifying specific industrial preparations, like certain lubricating preparations or polishing waxes, under 1518 when they might be more appropriately classified in Chapter 34, which covers soaps, organic surface-active agents, lubricating preparations, and waxes. The key for 1518 is that the modification is beyond 1516's scope or the mixture is explicitly 'inedible' and not specified elsewhere.

In 2025, the top exporters of HS code 1518 in UN Comtrade data were China ($3.0B, 26% of world exports), Malaysia ($1.6B) and the Netherlands ($1.3B). World exports came to about $11.3B, 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 1518 in UN Comtrade data were the Netherlands ($2.6B, 21% of world imports), the United States ($2.6B) and Singapore ($1.6B). World imports came to about $12.5B, 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 1518 is a 4-digit heading under Chapter 15 of the Harmonized System. The first 2 digits (15) identify the chapter, and digits 3-4 (18) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.