1515.30.00.00 - Castor oil and its fractions 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 6.6¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1515.30.00.00, specifically covers castor oil and any fractions derived from it, regardless of whether they have been refined. Castor oil is a unique vegetable oil extracted from the seeds of the castor bean plant (Ricinus communis). Its distinct chemical composition, particularly its high ricinoleic acid content, gives it properties that differentiate it from other vegetable oils.
Within Chapter 15 and specifically under the broader heading for "Other fixed vegetable or microbial fats and oils," this category stands apart from its siblings. For instance, it is distinct from 1515.50.00.00, which pertains solely to sesame oil and its fractions, and the "Other" subcategories within 1515.90 which cover a wide range of less specifically defined fixed vegetable oils. The defining characteristic for this classification is the origin from the castor bean.
As a leaf node, 1515.30.00.00 has no further subdivisions. Classification at this level is determined by the nature of the product being castor oil or a fraction thereof. This includes both crude and refined forms, but excludes any castor oil that has undergone chemical modification. The focus remains on the direct extraction and fractional separation of this specific vegetable oil.