Palm oil (heading 1511) is extracted from the fleshy mesocarp of the palm fruit and is high in palmitic acid. Palm kernel oil (heading 1513) is extracted from the hard inner seed of the same fruit and is high in lauric acid, giving it a very different fatty-acid profile and end-use pattern. The two are physically distinct products and must be classified separately even though they come from the same plant.

Edible coconut oil intended for human consumption is subject to FDA oversight, including facility registration requirements for the foreign manufacturer and compliance with food-safety standards under the Food Safety Modernization Act. Importers should ensure the foreign establishment is registered with FDA and that the product meets applicable labeling requirements before entry.