1504.20.60.40 - Other

This HTS category, 1504.20.60.40, encompasses a residual classification for fats and oils derived from fish, excluding those from marine mammals, and excluding specific liver oils. These products are not chemically modified and may have undergone refining processes. This broad category captures fish-derived oils and fats that do not fit into more specific subheadings within the 1504.20.60 grouping.

It's important to distinguish this "Other" category from its sibling, 1504.20.60.20, which specifically covers Menhaden oil. Therefore, any fish fat or oil that is not derived from Menhaden, and is not a liver oil or from marine mammals, will fall under this residual classification. The key differentiating factor from other categories at the same level is the exclusion of Menhaden and the specific mention of fish origin rather than marine mammals.

As this is a terminal node within the HTS structure, there are no further subcategories. Classification into this code hinges on meeting the criteria for fish-derived fats and oils, not being a liver oil, not being from marine mammals, and importantly, not being specifically classified as Menhaden oil. Practical application involves verifying the origin of the fat or oil and ensuring it does not qualify for any more precisely defined tariff lines within Chapter 15.