HS Code for Refined maize oil

Refined maize oil, commonly referred to as corn oil, is classified under HS code 1515.29. This classification is situated within Chapter 15, which deals with animal or vegetable fats and oils. Heading 15.15 includes maize oil and its fractions. The subheading 1515.21 is specifically for crude maize oil, whereas 1515.29 is the 'other' category that encompasses refined maize oil. To qualify for this code, the oil must be derived from the germ of the maize (corn) grain and must have undergone refining processes like neutralization, bleaching, or deodorization to remove impurities and free fatty acids. However, the oil must remain 'not chemically modified.' If the maize oil is part of a mixture with other vegetable oils or has been processed into a spread, it would likely fall under heading 15.17. The classification follows GRI 1, which prioritizes the terms of the headings. Refined maize oil is a staple in the food industry due to its high smoke point and neutral flavor, and its classification distinguishes it from other common vegetable oils like soybean or sunflower oil found in other headings of Chapter 15.

Products Included

• Refined corn oil (maize oil)
• Refined maize oil fractions
• Neutralized, bleached, and deodorized (RBD) corn oil
• Cooking maize oil (pure)

Common Misclassification

The most common misclassification for refined maize oil (1515.29) is with crude maize oil (1515.21). Crude oil is the raw product obtained from the corn germ before any purification steps. Another common error is classifying maize oil under heading 15.17. Heading 15.17 is for margarine and other edible mixtures of animal or vegetable fats or oils. If the refined maize oil is blended with even a small amount of another oil (like sunflower oil), it must be moved to 15.17. Additionally, if the maize oil has been hydrogenated to make it solid or semi-solid, it is classified under 15.16. Finally, maize oil should not be confused with other vegetable oils like soybean oil (15.07) or sunflower oil (15.12), which have their own specific headings based on botanical origin.

FAQ

What is the HS code for refined maize oil?

The HS code for refined maize oil (corn oil) and its fractions, provided they are not chemically modified, is 1515.29.

What if the maize oil is hydrogenated?

If the maize oil has been hydrogenated or otherwise chemically modified, it is classified under heading 15.16 instead of 15.15.