Anointing oil often causes confusion among customs authorities due to its specialized religious use and lack of familiarity with the product. Many customs officials may not immediately recognize that anointing oil is primarily olive oil (90-95% by volume) with minimal essential oil additives (5-10%), leading to inconsistent classifications under codes such as 1515 90 99 or 3301. This inconsistency arises because the product’s ceremonial purpose may suggest a cosmetic or essential oil preparation, rather than a vegetable oil. This article aims to clarify that anointing oil’s composition aligns unequivocally with olive oil under HS heading 1509, specifically 1509 90 00, due to its predominant olive oil content and the non-chemically modifying nature of its additives. By providing this detailed guidance, we seek to assist customs authorities in achieving consistent and accurate classifications, reducing delays and disputes in international trade.
Introduction
Anointing oil, a product widely used for religious and ceremonial purposes, is typically composed of 90-95% pure olive oil with minimal additions of essential oils (e.g., myrrh, cinnamon, calamus, or cassia). For customs authorities and distributors, accurate classification under the Harmonized System (HS) is critical for compliance with international trade regulations, tariff applications, and supply chain management. This article provides a detailed and substantiated explanation of why anointing oil, as described, is appropriately classified under HS code 1509 90 00 ("Other olive oil and its fractions, whether or not refined, but not chemically modified"). This classification is grounded in the product’s composition, international HS guidelines, and practical trade considerations.
Composition of Anointing Oil
Anointing oil is predominantly composed of olive oil (90-95% by volume), which serves as the primary ingredient. The remaining 5-10% consists of essential oils added to enhance its aromatic or symbolic properties, often inspired by traditional recipes such as those described in religious texts (e.g., Exodus 30:22-25). These additives are minimal and do not alter the fundamental nature of the product as olive oil. The olive oil used may be extra virgin, virgin, or refined, depending on the manufacturer’s specifications. For the purposes of this classification, we assume the olive oil is refined or a blend, as this aligns with the selection of HS code 1509 90 00.
HS Code Classification: Why 1509 90 00?
The Harmonized System, developed by the World Customs Organization (WCO), provides a standardized framework for classifying traded goods. Chapter 15 of the HS Code covers animal, vegetable, or microbial fats and oils, with heading 1509 specifically addressing "Olive oil and its fractions, whether or not refined, but not chemically modified." The subheadings under 1509 are:
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1509 10: Virgin olive oil (including extra virgin and virgin olive oil).
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1509 10 20: Extra virgin olive oil.
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1509 10 80: Virgin olive oil.
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1509 90 00: Other olive oil and its fractions, whether or not refined, but not chemically modified.
Predominance of Olive Oil
The defining characteristic of anointing oil is its high olive oil content (90-95%). According to WCO Explanatory Notes to heading 1509, products where olive oil is the primary constituent are classified under this heading, even if minor additives are present, provided the additives do not change the essential character of the product. The minimal essential oils (5-10%) serve as flavoring or aromatic agents and do not alter the chemical or physical properties of the olive oil base. Thus, the product retains the essential character of olive oil, ruling out classification under broader categories such as 1515 90 99 (other vegetable oils or preparations) or 3301 (essential oils or mixtures for cosmetic use).
Refined or Blended Olive Oil
The choice of 1509 90 00 over 1509 10 (virgin olive oil) is based on the assumption that the olive oil in anointing oil is often refined or blended to ensure consistency, stability, and suitability for ceremonial use. Refined olive oil undergoes processes such as neutralization, deodorization, or bleaching, which remove impurities but do not involve chemical modification (e.g., hydrogenation or esterification). HS code 1509 90 00 explicitly includes refined olive oil and blends of olive oil, making it the most appropriate classification when the olive oil is not explicitly extra virgin or virgin. Even if the olive oil is virgin, the presence of additives may lead customs authorities to classify the product under 1509 90 00, as it is no longer "pure" virgin olive oil.
Exclusion of Alternative Classifications
Alternative HS codes, such as 1515 90 99 (other vegetable oils or preparations) or 3301 90 (essential oil extracts or mixtures), are less applicable. HS code 1515 90 99 is intended for oils where the primary constituent is not olive oil or where the product is a complex preparation. Since anointing oil is overwhelmingly olive oil-based, it does not meet the criteria for 1515 90 99. Similarly, HS code 3301 applies to essential oils or their mixtures used for perfumery, cosmetics, or industrial purposes. The minimal essential oil content in anointing oil (5-10%) does not justify classification under 3301, as the product is not primarily an essential oil preparation but rather an olive oil-based product with minor additives.
Religious Use and HS Classification
Anointing oil’s religious or ceremonial purpose does not influence its HS classification. According to WCO guidelines, HS codes are determined by the material composition of the product, not its intended use. Whether the product is used for religious ceremonies, culinary purposes, or cosmetic applications, the classification remains under 1509 90 00 as long as olive oil is the dominant ingredient and the product is not chemically modified.