1514.99.50.10 - Rape or colza oil and its fractions

This HTS category, 1514.99.50.10, specifically covers rape or colza oil and its fractions that have been denatured. Denaturation is a process that renders the oil unfit for human consumption, typically by adding substances that alter its taste, odor, or chemical properties. This designation is crucial for customs purposes, as denatured oils are often subject to different duties or regulations than their edible counterparts. The classification applies to both crude and refined rape or colza oils, provided they meet the denaturation criteria and have not undergone chemical modification beyond the denaturation process.

It is important to distinguish this category from its sibling, 1514.99.50.20, which covers denatured mustard seed oil and its fractions. While both fall under the broader category of "Other" denatured oils derived from rapeseed, colza, or mustard, the source material is the differentiating factor. This category is strictly for oils originating from rape or colza seeds, whereas the sibling category is exclusively for oils derived from mustard seeds. Both oils are subject to the same denaturation requirements to be classified here.

As a leaf node within the HTS database, this category has no further subcategories. The classification is specific to denatured rape or colza oil. When classifying goods under this code, verification of the denaturation process and the specific origin of the oil (rape or colza) are the primary classification criteria. The absence of chemical modification beyond denaturation is also a key factor.