Hydrogenated Animal Fats & Oils (Not Further Prepared)

Once fish oil has been hydrogenated, it moves out of the fish oil headings (Chapter 15, heading 1504) and into 151610 as a hydrogenated animal oil. The hydrogenation process is the determining factor: crude or refined fish oil classifies under 1504, while the same oil after hydrogenation classifies under 1516100000. Importers should confirm the processing state with the Norwegian supplier and document it in the commercial invoice.

'Not further prepared' means the hydrogenated animal fat or oil has not been blended with other ingredients, emulsified, or otherwise formulated into a finished product such as a shortening or margarine. Once the hydrogenated fat is compounded with emulsifiers, flavors, or other fats into a consumer or industrial product, it typically reclassifies under Chapter 15 headings for margarine and similar preparations, or under Chapter 21 for food preparations.