HS Code for Marine mammal oil

Marine mammal oil falls under HS code 1504.30, which covers fats and oils and their fractions of marine mammals, whether or not refined, but not chemically modified. This classification is part of Chapter 15, which encompasses animal or vegetable fats and oils and their cleavage products. Heading 15.04 is specifically for fats and oils and their fractions of fish or marine mammals. While subheadings 1504.10 and 1504.20 cover fish-liver oils and other fish oils respectively, 1504.30 is reserved for oils derived from mammals such as whales, dolphins, seals, and walruses. The classification remains here regardless of whether the oil is crude or refined, provided it has not undergone chemical modification like hydrogenation or esterification. The determination of this code relies entirely on the biological origin of the oil. Importers must provide certification of the source species to ensure correct classification, especially given the international regulations surrounding trade in products derived from marine mammals, such as the CITES treaty. The oil must be primarily composed of triglycerides and must not have been processed into a specific food preparation or industrial chemical that would move it to a different chapter. Fractions of these oils, obtained by chilling or solvent extraction, are also included here as long as they retain the character of marine mammal oil.

Products Included

• Whale oil and its fractions
• Seal oil and its fractions
• Dolphin oil
• Walrus oil
• Refined marine mammal fats (not chemically modified)

Common Misclassification

Marine mammal oil is often confused with fish-liver oils (HS code 1504.10) or other fish oils (HS code 1504.20). Additionally, if the oil has been hydrogenated or solidified through chemical processes, it must be classified under HS code 1516.10 as an animal fat that has undergone chemical transformation.

FAQ

What is the HS code for Marine mammal oil?

The HS code for fats and oils of marine mammals and their fractions is 1504.30.

Does this code include chemically modified oils?

No, if the oil has been chemically modified, such as through hydrogenation, it is classified under heading 15.16.