1514.99.90 - Other

This HTS category, 1514.99.90, encompasses "Other" vegetable oils derived from rapeseed, colza, or mustard seeds, as well as their fractions, which have not undergone chemical modification. This includes oils and fractions that are not specifically denatured. The key defining factor for inclusion here is that the product is not chemically altered and does not fall under any more specific "other" classification at this level.

It is crucial to distinguish this category from its sibling, 1514.99.50, which is specifically designated for "Denatured" oils. If the rapeseed, colza, or mustard oil has been rendered unfit for human consumption through the addition of substances, it will be classified under 1514.99.50, not this "Other" category. The absence of such denaturing agents is the primary differentiator.

Within this broad "Other" classification, further subdivisions exist to provide greater specificity. Subcategory 1514.99.90.10 is dedicated to "Rape or colza oil and its fractions," distinguishing it from mustard seed oil. Conversely, subcategory 1514.99.90.20 specifically addresses "Mustard seed oil and its fractions." These subcategories allow for a more precise tariff treatment based on the specific type of oil within the general scope of refined but chemically unmodified rapeseed, colza, or mustard oils.