1514.99.50.20 - Mustard seed oil and its fractions

This HTS classification, 1514.99.50.20, specifically pertains to mustard seed oil and its fractions. This encompasses oils derived from mustard seeds, regardless of whether they have undergone refinement processes, as long as they have not been chemically modified. The "fractions thereof" indicates that components of the mustard seed oil, separated by physical processes such as chilling or distillation, are also included here. This category is intended for mustard seed oils used in various industrial or non-edible applications, as indicated by its position within the broader classification of vegetable oils.

Within the "Other" subcategories of 1514.99, this code distinguishes itself from its sibling category, 1514.99.50.10, which covers rape or colza oil and their respective fractions. While both fall under the umbrella of rapeseed, colza, or mustard oils, 1514.99.50.20 is exclusively for oils originating from mustard seeds, whereas 1514.99.50.10 is for oils from rapeseed or colza seeds. The subsequent subdivisions of "Other" at this granular level reinforce the specificity of the oil's origin.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification under 1514.99.50.20 is therefore definitive for denatured mustard seed oil and its fractions. The designation "Denatured" implies that the oil has been rendered unfit for human consumption, typically through the addition of substances, and is therefore intended for industrial uses such as in lubricants, soaps, or other non-food applications. The absence of chemical modification is a key characteristic, ensuring that only physically separated fractions or refined oils are classified here.