1517 - Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516:

Heading 1517 encompasses a broad range of edible fats and oils that have been specifically prepared or mixed, excluding those that are in their raw, unclarified, or simply fractionated state as covered in heading 1516. This category is primarily for margarine and other composite edible fat and oil preparations. It includes products formulated from animal, vegetable, or microbial fats and oils, or combinations thereof, which are intended for consumption as food. The key characteristic is the formulation and preparation, distinguishing them from basic edible oils.

Within the broader scope of Section III, which deals with animal or vegetable fats, oils, and their derivatives, heading 1517 stands apart from preceding chapters that cover live animals (Chapter 01) or products like butter and other fats and oils derived directly from milk (Chapter 04). It also differs from heading 1516, which specifically addresses fats and oils that have undergone physical refining processes but have not been chemically modified or further prepared into mixtures. Heading 1517's scope is defined by the intentional blending and preparation for culinary use, often involving emulsifiers and flavorings to create products like margarine.

The subcategories within 1517 are designed to differentiate between the most common form of margarine and other, less specific preparations. Subheading 1517.10.00.00 is dedicated to margarine, with further distinction often made between liquid and non-liquid forms. The remaining products, falling under 1517.90, cover all other edible mixtures or preparations of fats and oils that do not fit the specific definition of margarine but still align with the overall intent of prepared edible fats and oils under this heading. This allows for the precise classification of a wide array of culinary fat products.