HS 151710 Margarine, excluding liquid margarine

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What products does HS 151710 cover?

This subheading covers margarine and its edible mixtures or preparations, excluding liquid margarine, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, specify that this category includes solidified or semi-solidified fats and oils, typically derived from vegetable oils or animal fats, emulsified with water, milk, or other liquids, and often containing added vitamins, colorings, and flavorings. The key distinction is its non-liquid state at ambient temperatures, distinguishing it from other edible fats and oils.

What falls outside HS 151710?

The following products are excluded from HS 151710: liquid margarine, which is classified under a different subheading within HS 1517; pure edible fats and oils (e.g., butter, vegetable oils not in margarine form); spreads that are primarily dairy-based (e.g., butter blends); and confectionery fats or shortenings not intended for direct consumption as margarine. For instance, a product that is clearly a liquid at room temperature or a solid fat intended solely for baking applications would not fall under this subheading.

What are common classification mistakes for HS 151710?

A common error is misinterpreting the "excluding liquid margarine" provision, leading to the incorrect classification of products that are fluid at typical shipping temperatures. Another mistake involves confusing margarine with other fat-based spreads or baking fats. Importers may also overlook the specific composition requirements outlined in the HS Explanatory Notes, which can lead to misclassification based on minor ingredient variations, potentially violating General Rule of Interpretation (GRI) 1, which states classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.

How should importers classify products under HS 151710?

The correct procedure for classifying products under HS 151710 involves a thorough examination of the product's physical state, composition, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country (e.g., USITC HTS, UK Trade Tariff, EU TARIC) and review the relevant Chapter 15 notes and heading descriptions. Verification of the product's fat content, water content, and whether it is solid or semi-solid at 20°C is crucial for accurate classification, ensuring compliance with the WCO's HS nomenclature.

How is the duty calculated for products under HS 151710?

A 10 kg tub of "Premium Vegetable Margarine," declared at a customs value of $30.00 USD, would attract a US duty of $0.60. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate for HS 151710, which is 0.6% ad valorem. Therefore, the duty is 0.6% × $30.00 USD = $0.18. Note: If the product were subject to a specific duty, the calculation would be rate × quantity. For example, if the rate was $0.06 per kg, the duty would be $0.06/kg × 10 kg = $0.60.

Which trade agreements reduce duties for HS 151710?

Several free trade agreements may reduce the applicable duty rate for HS 151710, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Australia and Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the value of the shipment.

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