1504.10.40.00 - Other

This HTS category, 1504.10.40.00, encompasses "Other" fish-liver oils and their fractions that have not been chemically modified. This classification is designed to capture a broad range of fish-liver oils and their components that do not fall under more specific subheadings within the 1504.10 grouping. The oils within this category can originate from various types of fish, excluding those explicitly named in sibling categories, and can be in their natural state or refined for purification.

Unlike the sibling category 1504.10.20.00, which specifically denotes cod-liver oils, this "Other" classification serves as a residual category for fish-liver oils from species not otherwise designated. For instance, if a fish-liver oil is derived from sharks, rays, or other cartilaginous or bony fish and is not chemically altered, it would likely be classified here if not specifically listed elsewhere. The key defining characteristic remains the origin from fish livers and the absence of chemical modification.

As a leaf node, this classification does not have further subcategories. Therefore, classification into 1504.10.40.00 relies on a thorough examination of the origin of the fish-liver oil and confirmation that it does not meet the criteria for any other more specific subheading within Chapter 15. The focus is on the inherent properties and source material of the oil, ensuring accurate customs processing for a wide array of these specialized oils.