1514.99.10.00 - Imported to be used in the manufacture of rubber substitutes or lubricating oil

This HTS category encompasses crude, refined, or purified vegetable oils derived from sources other than rapeseed, colza, or mustard, and their fractions, provided they have not undergone chemical modification. This includes a broad spectrum of vegetable oils such as soybean oil, sunflower oil, palm oil, coconut oil, olive oil, and various seed oils, as well as their liquid or solid fractions obtained through processes like deodorizing, bleaching, or winterization. The key defining characteristic is the absence of chemical modification, meaning processes like esterification, transesterification, or hydrogenation are not permitted for goods classified here.

The "Other" designation at this level distinguishes these vegetable oils from those specifically enumerated in preceding subheadings, such as rapeseed, colza, or mustard oils. It signifies a catch-all provision for vegetable oils not otherwise specified. While the preceding subheadings are highly specific in their coverage, this category provides the necessary breadth to classify the vast array of other vegetable-derived oils and their processed fractions that do not fit into more narrowly defined classifications.

As this node represents a leaf node within the HTS structure, there are no further subcategories. Classification under 1514.99.10.00 is contingent upon the oil being of vegetable origin, not being rapeseed, colza, or mustard oil, and not having been chemically modified. Its specific use, such as for the manufacture of rubber substitutes or lubricating oil, further refines its classification within this particular 10-digit code, indicating a commercial intent or end-use that is relevant for customs purposes beyond just the physical characteristics of the oil itself.