HS Code for Spermaceti

Spermaceti is a waxy substance primarily obtained from the head cavities of the sperm whale, though it can also be found in other cetaceans. Under the Harmonized System, this product is classified within Chapter 15, which covers animal or vegetable fats and oils and their cleavage products. Specifically, heading 1521 is reserved for vegetable waxes, beeswax, other insect waxes, and spermaceti, whether or not refined or colored. Since spermaceti is an animal-derived wax that does not fall under the category of insect waxes, it is categorized under the residual subheading 1521.90. The classification is determined by the physical properties of the substance—being a solid wax at room temperature rather than a liquid oil—and its biological origin. Even though the commercial trade of natural spermaceti is heavily regulated or banned in many jurisdictions due to international conservation laws, the HS code remains the global standard for identifying this specific material in customs documentation. The classification applies to the substance in its crude form as well as when it has been refined or pressed to remove liquid oils.

Products Included

• Crude spermaceti extracted from marine mammals
• Refined or bleached spermaceti wax
• Pressed spermaceti in cakes or blocks
• Colored or tinted spermaceti for industrial use

Common Misclassification

Spermaceti is frequently confused with marine mammal oils classified under heading 1504. While both originate from the same source, heading 1504 is for fats and oils, whereas 1521 is specifically for waxes. Additionally, synthetic spermaceti, which is often composed of cetyl esters, may be misclassified here but should technically be evaluated under heading 3404 if it meets the criteria for artificial waxes. Confusion also occurs with heading 1516 for hydrogenated animal fats, but spermaceti is a naturally occurring wax, not a chemically modified fat.

FAQ

What is the HS code for Spermaceti?

The HS code for spermaceti is 1521.90, which covers waxes of animal origin other than insect waxes.

Is spermaceti classified as a fish oil?

No, spermaceti is classified as a wax under heading 1521, whereas fish and marine mammal oils are classified under heading 1504.