1513 - Coconut (copra), palm kernel or babassu oil, and fractions thereof, whether or not refined, but not chemically modified:

This HTS category, 1513, encompasses crude and refined, but not chemically modified, oils derived from specific tropical nuts: coconut (copra), palm kernel, and babassu. These oils are fundamental ingredients in various industrial applications and, in their refined state, are also utilized in food production. The key distinguishing feature of this category is its focus on these particular vegetable oils, differentiating them from other fat and oil products found elsewhere in Chapter 15.

Unlike the live animals and poultry found in the preceding chapters (01xx), or other types of animal or vegetable fats and oils covered by different headings, 1513 is exclusively dedicated to the oils derived from copra, palm kernel, and babassu nuts. While other vegetable oils might be processed or refined, the classification here hinges on the source material.

Within this heading, further subdivisions are made based on the specific type of oil. The subcategories distinguish between coconut (copra) oil and its fractions, and palm kernel or babassu oil and their respective fractions. This granular classification allows for precise tracking and tariff application based on the distinct properties and common uses associated with each specific oil type.