HS Code for Margarine

Margarine is classified under HS code 1517.10 because it is a prepared edible fat consisting of a plastic emulsion, typically of vegetable oils or a mixture of animal and vegetable fats. The classification is governed by the General Rules for the Interpretation of the Harmonized System (GRI). Specifically, Chapter 15 covers animal or vegetable fats and oils and their cleavage products. Heading 15.17 is designated for edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16. Within this heading, 1517.10 is the specific subheading for margarine, excluding liquid margarine. To qualify for this code, the product must be an emulsion of edible fats and oils, usually of a plastic consistency, and intended for human consumption. The exclusion of liquid margarine is a critical distinction, as liquid preparations are classified under 1517.90. The classification process involves analyzing the ingredients to ensure they are primarily fats and oils and confirming the physical state of the product at standard temperature. Furthermore, the product must not contain more than a negligible amount of milk fat to avoid classification as butter under Chapter 4. The presence of additives like salt, vitamins, or emulsifiers is permitted within this code, provided the essential character of the product remains that of a fat-based spread.

Products Included

• Vegetable oil margarine
• Animal fat based margarine
• Blended margarine (solid or plastic)
• Reduced-fat margarine spreads
• Table margarine in blocks or tubs

Common Misclassification

Margarine is frequently confused with liquid margarine, which is classified under HS code 1517.90. Another common error is misclassifying it as butter, which falls under HS code 0405.10; butter must be derived exclusively from milk. Additionally, fats that have been hydrogenated but not yet prepared into an emulsion for use as margarine are classified under heading 15.16.

FAQ

What is the HS code for Margarine?

The HS code for solid or plastic margarine is 1517.10.

Does this code include liquid margarine?

No, liquid margarine is specifically excluded from 1517.10 and is instead classified under HS code 1517.90.