1514.99.50 - Denatured

This HTS category, 1514.99.50, specifically covers denatured oils derived from rapeseed, colza, or mustard seed, and their fractions. Denaturation, in this context, refers to the process of rendering these oils unfit for human consumption by adding a substance that alters their taste, odor, or appearance. This modification is typically done to avoid the higher tax rates or specific regulatory requirements associated with edible oils.

The primary distinction of this category lies in its "denatured" status. Unlike other subcategories within 1514.99 which might cover unrefined, refined, or chemically modified but still potentially edible oils, 1514.99.50 is exclusively for oils that have undergone a process to make them unsuitable for direct consumption. It also differentiates itself from its sibling category 1514.99.90, which encompasses all *other* miscellaneous types of rapeseed, colza, or mustard oil and their fractions not specifically classified elsewhere within the 1514.99 subheading.

Within this denatured classification, further subdivisions exist to specify the source of the oil. The subcategories 1514.99.50.10 and 1514.99.50.20 distinguish between denatured rape or colza oil and its fractions, and denatured mustard seed oil and its fractions, respectively. This granular classification allows for precise tracking and tariff application based on the botanical origin of the denatured oil.