HS Code for Whale oil

Whale oil is classified under HS code 1504.30, which specifically covers fats and oils and their fractions derived from marine mammals. This classification is based on the biological source of the fat. Whale oil is typically extracted from the blubber of various species of whales and consists of a complex mixture of triglycerides and wax esters (sperm oil). Under the Harmonized System, Chapter 15 governs animal and vegetable fats and oils. Heading 1504 is dedicated to fats and oils of marine organisms, with sub-heading 1504.30 isolating those from mammals like whales, dolphins, and seals. The classification remains here regardless of whether the oil is crude or refined, provided it has not been chemically modified through processes like hydrogenation or inter-esterification, which would move it to heading 1516.

Products Included

• Crude whale oil
• Refined whale oil (not chemically modified)
• Sperm oil from sperm whales
• Fractions of whale oil
• Blubber oil from marine mammals

Common Misclassification

Whale oil is frequently misclassified with fish-liver oils (HS code 1504.10) or other fish fats and oils (HS code 1504.20). The distinction is strictly biological; 1504.30 is reserved for mammals, while 1504.10 and 1504.20 are for fish. Another common error involves hydrogenated whale oil, which must be classified under HS code 1516.10. Furthermore, if the oil is prepared as a medicament, it may fall under Chapter 30. Importers must also be aware of CITES regulations, as the trade of whale products is heavily restricted or banned in many jurisdictions regardless of the HS code.

FAQ

What is the HS code for whale oil?

The HS code for whale oil is 1504.30, which includes fats and oils of marine mammals.

Is sperm oil classified differently than standard whale oil?

No, sperm oil is considered a fraction or type of marine mammal oil and is also classified under HS code 1504.30.