1508 - Peanut (ground-nut) oil and its fractions, whether or not refined, but not chemically modified:
Sub-classifications
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1508 1000 00
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1508 9000 00
Overview
This HTS category, 1508, specifically covers peanut (ground-nut) oil and its various fractions. The scope includes oils derived from peanuts, regardless of whether they have undergone a refining process. However, it is crucial to note that the oil must not have been chemically modified. This distinction is vital for accurate classification, as chemically altered oils would fall under different HTS headings.
Within Section III, which deals with animal or vegetable fats and oils, Chapter 15 houses a broad range of these commodities. Category 1508 is distinct from its sibling categories, such as those for live animals (Chapters 01) or other vegetable oils (e.g., olive oil or soybean oil), by its exclusive focus on peanut-derived oils and fractions. Its placement within Chapter 15 signifies its status as a crude or processed oil, differing from prepared edible fats or waxes.
This heading is further subdivided into two subcategories to distinguish between the state of the oil. Subcategory 1508.10.00.00 specifically addresses "Crude oil," representing the initial, unrefined product. The remaining peanut oils and their fractions that do not meet the criteria for crude oil are classified under "Other" in subcategory 1508.90.00.00, encompassing refined but not chemically modified versions. This granular breakdown aids in precise reporting and duty assessment.