1513.19.00.00 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 4.4¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1513.19.00.00, encompasses refined or otherwise processed fractions of coconut (copra) oil that do not fall under the classification of crude oil. It includes coconut oil that has undergone processes such as degumming, neutralization, bleaching, or deodorization, as well as specific fractions obtained through fractionation techniques like winterization. The key characteristic is that these oils are chemically unmodified, meaning no chemical reactions have altered their fundamental fatty acid composition.
This category distinguishes itself from its sibling, 1513.11.00.00, which specifically covers crude coconut (copra) oil. Crude oil is in its unrefined state and has not undergone any of the purification or separation processes that define the products in this 1513.19.00.00 category. Therefore, the presence or absence of refining and fractionation steps is the primary determinant for distinguishing between these two codes.
As a leaf node, this category does not have further subcategories. Classification within 1513.19.00.00 is determined by the processed state of the coconut oil and its specific fractional composition, provided it remains chemically unmodified. Examples of products fitting this description include fractionated coconut oil used in cosmetics or food products where specific textural or solubility properties are desired, as well as highly refined coconut oil for industrial applications.