1507.90.40.40 - Other (fully refined, washed, bleached or deodorized)

This HTS code, 1507.90.40.40, encompasses soybean oil and its fractions that have undergone further refinement processes beyond a simple alkali or caustic wash. Specifically, it covers soybean oil that has been fully refined, which includes being washed, bleached, or deodorized. These processes are designed to remove impurities, color, and odor, resulting in a highly purified product suitable for a wider range of applications, particularly in the food industry.

This category is distinguished from its sibling, 1507.90.40.20, which covers "once-refined" soybean oil. The key difference lies in the extent of processing. While 1507.90.40.20 includes oils subjected only to an alkali or caustic wash (but not further treated for bleaching or deodorizing), 1507.90.40.40 includes oils that have undergone these additional steps, achieving a higher degree of purity and sensory appeal.

As this is a leaf node, there are no further subdivisions under this specific HTS code. The classification hinges on the completed refinement processes of washing, bleaching, and deodorizing being applied to the soybean oil or its fractions. Therefore, it is crucial to confirm that these specific post-wash treatments have been performed to correctly classify goods under this code.