HS Code for Lecithin

Lecithin is classified under HS code 292320, which falls within Chapter 29 of the Harmonized System, covering organic chemicals. Specifically, this code is designated for lecithins and other phosphoaminolipids, whether or not they are chemically defined. The classification is determined by the chemical nature of the substance as a quaternary ammonium salt and hydroxide. Lecithin is a complex mixture of phosphatides found in animal and vegetable tissues, most commonly sourced from soybeans, sunflower seeds, or egg yolks. Even when lecithin is not a single, pure chemical compound, the General Rules for the Interpretation (GRI) of the Harmonized System direct it to this specific heading because it is a phosphoaminolipid. The inclusion of "whether or not chemically defined" in the heading description is a critical factor, as it allows for the commercial-grade mixtures typically found in trade to be classified here rather than under food preparations or oils.

Products Included

• Soya lecithin (liquid, powder, or granular)
• Sunflower lecithin
• Egg yolk lecithin (ovolecithin)
• Synthetic lecithins
• Phosphatidylcholines
• Crude lecithin derived from oil refining

Common Misclassification

Lecithin is frequently misclassified under HS code 1507 (Soya-bean oil) when it is in a crude, liquid state, as it often contains residual soybean oil. However, if the product functions as a phospholipid, 292320 takes precedence. Another common error is using HS code 210690 (Food preparations not elsewhere specified), especially when the lecithin is marketed as a dietary supplement. If the product is pure lecithin or a standard commercial mixture of lecithins, Chapter 29 is legally required over Chapter 21.

FAQ

What is the HS code for lecithin?

The primary HS code for lecithin, regardless of its source (soy, sunflower, or egg), is 292320.

Does the HS code change if the lecithin is for animal feed?

Generally, no. Pure or commercial-grade lecithin remains under 292320. However, if it is mixed with other ingredients to create a complete animal feed, it might move to 2309.