1516 - Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared:

This HTS chapter 15 category encompasses a specific group of fats and oils, derived from animal, vegetable, or microbial sources, that have undergone significant processing beyond simple extraction. The key characteristic is the alteration of their natural state through methods such as hydrogenation, inter-esterification, re-esterification, or elaidinization. These processes modify the physical and chemical properties of the original fats and oils, impacting their melting point, stability, and texture. The category includes both refined and unrefined products, provided they have not been further prepared into distinct end-use items like shortening or margarines, which would fall under different classifications.

Distinguishing this category from its siblings at the HTS database root level, such as live animals (Chapters 1-5), is straightforward. While those chapters deal with living organisms, 1516 specifically covers processed fats and oils extracted from such organisms or from plant matter. Furthermore, it is differentiated from chapters that might cover crude or unrefined oils and fats by the explicit mention of chemical or physical modification processes. This category focuses on intermediate products where the fundamental fat or oil structure has been intentionally altered.

Within this category, further subdivisions are made based on the origin of the fats and oils. Subcategory 1516.10.00.00 covers animal-derived fats and oils and their fractions that have undergone the specified modifications. Subcategory 1516.20 addresses vegetable fats and oils subjected to similar processing. Finally, 1516.30.00.00 is dedicated to microbial fats and oils that have been similarly treated. These distinctions are crucial for accurate tariff application, reflecting the different sources and potential end-uses of these modified fats and oils.