1515.90.81 - Other
Sub-classifications
Overview
This HTS category, 1515.90.81, encompasses "Other" fixed vegetable or microbial fats and oils and their fractions, not chemically modified, that do not fall under the more specific subheadings within the 1515 chapter. This broad classification serves as a residual category for fats and oils derived from sources not otherwise enumerated, provided they are not chemically altered.
It is important to distinguish this category from its siblings. Unlike 1515.90.21.00, which specifically covers nut oils, or 1515.90.60.00, which is dedicated to jojoba oil and its fractions, this subheading captures a wider array of plant- or microbe-derived fixed oils. These might include oils from seeds, fruits, or other vegetative matter not otherwise classified, as long as they are in their natural or refined, but not chemically modified, state.
Within this residual category, further refinement exists to account for specific types of oils. The subcategories 1515.90.81.10 for hemp oil and 1515.90.81.90 for all other oils provide a more granular classification. This allows for accurate tariff application based on the specific botanical or microbial origin of the fat or oil, ensuring that the distinct properties and uses of each type are appropriately recognized within the tariff system.