1507 - Soybean oil and its fractions, whether or not refined, but not chemically modified:

This HTS category, 1507, specifically pertains to soybean oil and its various fractions. It encompasses soybean oil in its entirety, whether it has undergone refinement processes to enhance its purity and usability or exists in its initial crude state. Importantly, this classification excludes soybean oil that has been chemically modified, meaning alterations to its molecular structure for specific chemical properties are not covered here. The coverage is broad, applying to all forms of soybean oil as long as it remains physically processed but not chemically altered.

Distinguishing this category from its siblings at the Section III level, 1507 is solely focused on a specific vegetable oil. While other Chapter 15 headings might cover different animal or vegetable fats and oils, or products derived from them, 1507 has a singular focus on products derived from soybeans. For example, headings for other vegetable oils like olive oil (1509) or palm oil (1511) would be separate and distinct classifications, even though they fall within the same broader chapter. This specificity ensures accurate tariff application based on the source material and processing.

Within the 1507 heading, further subdivisions clarify the specific state of the soybean oil. The primary subcategory, 1507.10.00.00, addresses crude soybean oil, including forms that may have undergone degumming to remove impurities but are still considered in their unrefined state. The "Other" category, 1507.90, will then capture all other soybean oil products that do not meet the criteria for crude oil, typically encompassing refined soybean oils that are ready for consumption or further industrial use. These subcategories allow for more granular tariff treatment based on the level of processing.