Refined Coconut (Copra) Oil and Fractions

The HTS does not use 'virgin' or 'extra-virgin' as classification criteria for coconut oil. The determining factor is whether the oil has been refined (processed to remove free fatty acids, color, or odor) or is crude. A cold-pressed, unrefined coconut oil would fall under the crude heading (151311), while a product that has undergone any industrial refining step belongs here under 151319. Importers should review the supplier's processing description, not the marketing label, when making the classification determination.

Line 1513190000 is the baseline provision for refined coconut oil, while 1513190090 captures refined coconut oil not elsewhere specified — in practice, this includes fractions of refined coconut oil (such as coconut stearin or coconut olein) that have been separated by fractionation but remain unmodified. Importers of fractionated coconut oil products should confirm with a licensed customs broker which 10-digit line applies to their specific product form.