1507.90.40.20 - Once-refined (subjected to alkali or caustic wash, but not bleached or deodorized)

This HTS classification, 1507.90.40.20, specifically covers once-refined soybean oil. "Once-refined" in this context denotes soybean oil that has undergone an alkali or caustic wash process to remove free fatty acids and impurities. Crucially, this oil has not proceeded further to be bleached or deodorized, meaning its color and odor may still be characteristic of its origin. This category encompasses soybean oil intended for various industrial or food preparation uses where a degree of refinement is necessary but complete refinement is not achieved or required.

It is important to distinguish this classification from its sibling, 1507.90.40.40, which covers other types of refined soybean oil. The key difference lies in the subsequent processing. While this node represents oil that has been washed but not bleached or deodorized, the sibling category encompasses oil that has undergone these additional steps, resulting in a more neutral color and odor, typically associated with highly purified edible oils.

As this HTS code represents a leaf node, there are no further subcategories. Therefore, classification within 1507.90.40.20 is determined solely by the presence of alkali or caustic washing without subsequent bleaching or deodorizing. This distinction ensures that soybean oil is accurately categorized based on its precise level of processing and intended application, facilitating proper customs duties and trade statistics.