1516.20 - Vegetable fats and oils and their fractions:

This category, 1516.20, encompasses vegetable fats and oils, along with their various fractions, that have undergone partial or complete hydrogenation, inter-esterification, re-esterification, or elaidinization. This processing can occur whether the fats and oils are refined or not, provided they are not further prepared beyond these specific chemical modifications. This treatment alters the physical and chemical properties of the original vegetable fats and oils, influencing their melting point, stability, and texture.

Distinct from its sibling categories, 1516.10.00.00 specifically covers animal fats and oils and their fractions that have undergone similar processing. Similarly, 1516.30.00.00 is reserved for microbial fats and oils and their fractions that have been similarly treated. Therefore, the defining characteristic of 1516.20 is its exclusive focus on fats and oils derived from vegetable sources.

Within this classification, further subdivisions exist to accommodate specific types of vegetable fats and oils. For instance, 1516.20.10.00 is designated for processed rapeseed oil, acknowledging its distinct commercial importance. All other vegetable fats and oils and their fractions, fitting the general criteria of this heading but not specifically enumerated elsewhere at a more detailed level, fall under the residual category of 1516.20.91.00. This hierarchical structure allows for precise classification based on the origin of the fat or oil and its subsequent processing.