HS Code for Crude maize oil

Crude maize oil is classified under HS code 1515.21 according to the Harmonized System's General Rules for the Interpretation (GRI). Specifically, GRI 1 and GRI 6 dictate that classification is determined by the terms of the headings and any relative section or chapter notes. Heading 1515 covers other fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified. Maize oil, also known as corn oil, is extracted from the germ of the maize plant (Zea mays). The subheading 1515.21 is specifically reserved for maize oil in its crude state. To be considered crude, the oil must not have undergone any refining processes such as neutralization with alkali, bleaching, or deodorization. It may, however, have been degummed by physical or chemical means. The classification relies on the fact that the oil remains in its raw, unrefined form, retaining its natural color and characteristic odor. If the oil were to undergo further processing to make it suitable for human consumption or industrial use, it would transition to subheading 1515.29. The distinction between crude and refined is critical for customs valuation and regulatory compliance, as crude oils often serve as raw materials for further industrial processing.

Products Included

• Raw corn germ oil
• Unrefined maize oil
• Crude maize oil fractions
• Degummed maize oil
• Non-chemically modified raw corn oil

Common Misclassification

A frequent error in classification involves confusing crude maize oil (1515.21) with refined maize oil, which falls under HS code 1515.29. The primary difference lies in the level of processing; refined oil has been treated to remove impurities and free fatty acids. Additionally, crude maize oil is sometimes misclassified with crude soya-bean oil (1507.10) or crude sunflower-seed oil (1512.11) due to their similar appearance and industrial applications. However, the botanical origin of the oil is the deciding factor under the Harmonized System.

FAQ

What is the HS code for crude maize oil?

The specific HS code for crude maize oil is 1515.21, which covers maize oil and its fractions that have not been chemically modified or refined.

Does 1515.21 include oil used for biodiesel?

If the maize oil is crude and intended for biodiesel production but has not yet been chemically modified into esters, it remains under 1515.21. Once chemically modified, it moves to Chapter 38.