Crude Palm Kernel & Babassu Oil and Fractions

The HS system groups them together because both oils share a nearly identical fatty acid composition — dominated by lauric and myristic acids — making them functionally interchangeable in most industrial and food applications. This co-classification means importers must ensure their commercial invoice and certificate of analysis clearly identify the specific oil type to support accurate record-keeping, even though both fall under the same tariff line.

Palm oil (heading 1511) is extracted from the fleshy mesocarp of the oil palm fruit and is rich in palmitic acid, giving it a semi-solid texture at room temperature. Palm kernel oil (heading 1513) is extracted from the hard inner seed and has a lauric-acid-dominant profile similar to coconut oil. They are distinct commodities with different tariff headings, different end uses, and different supply chains — confusing them is a common classification error.