1514.99 - Other:

This HTS category, 1514.99, encompasses "Other" oils derived from rapeseed, colza, or mustard, and their respective fractions, which have not been chemically modified, and are not crude oils. This broadly includes refined oils that do not fall under specific subheadings. The defining characteristic is the absence of chemical modification, distinguishing them from products that have undergone processes like esterification or transesterification.

This classification is distinct from its sibling category, 1514.91, which specifically covers "Crude oil." Crude oils are generally unprocessed and contain impurities, while the oils under 1514.99 have typically undergone refining processes to remove such impurities and improve their quality and appearance, yet remain free of chemical alteration.

The subcategories under 1514.99 further refine the classification based on the intended use of these "other" refined oils. 1514.99.10.00 specifically addresses oils imported for use in the manufacture of rubber substitutes or lubricating oils, indicating a functional classification. The remaining "Other:" subheading captures all other refined rapeseed, colza, or mustard oils and their fractions that do not meet the specific use criteria of the preceding subheading, thus serving as a residual category for unassigned refined products within this chapter.