1507.90.40 - Other

This HTS code, 1507.90.40, encompasses "Other" soybean oil and its fractions, whether or not refined, but not chemically modified. This category serves as a residual for soybean oil that does not fit into more specific classifications within the 1507 heading. It assumes prior refinement steps have been undertaken, but the oil has not reached the highest levels of processing like bleaching or deodorizing, nor is it designated for pharmaceutical use.

Distinguishing 1507.90.40 from its sibling, 1507.90.20, is crucial. The sibling specifically covers pharmaceutical grade soybean oil meeting stringent FDA requirements for intravenous fat emulsions and valued over $5/kg, indicating a significantly higher processing standard and specialized application. In contrast, 1507.90.40 applies to soybean oil intended for general industrial or less specialized edible purposes where such rigorous specifications are not met.

The subcategories within 1507.90.40 provide further refinement based on the degree of processing. 1507.90.40.20 covers "Once-refined" oil, which has undergone basic treatments like alkali or caustic washing but has not been further processed to remove color or odor. The alternative, 1507.90.40.40, encompasses "Other" refined oils that have been fully refined, including washing, bleaching, and deodorizing, representing a more purified product.