1517.90.10 - Containing 5 percent or more by weight of soybean oil or any fraction thereof

This category, HTS 1517.90.10, specifically classifies margarine and other edible mixtures or preparations of animal, vegetable, or microbial fats and oils, or fractions thereof, that contain 5 percent or more by weight of soybean oil or any fraction of soybean oil. These products are derived from various sources and are prepared for edible consumption, fitting within the broader scope of Chapter 15 concerning animal and vegetable fats and oils. The defining characteristic for classification under this subheading is the presence of soybean oil at the specified percentage threshold.

Distinguishing this category from its sibling, 1517.90.20 "Other," is crucial. While 1517.90.20 covers edible mixtures and preparations not meeting the specific criteria of 1517.90.10, this subheading is reserved for those explicitly containing 5 percent or more soybean oil. This precise compositional requirement differentiates it from other general "other" edible fat and oil mixtures.

This HTS code serves as a parent node for further subdivisions. Its subcategories, such as salad and cooking oils (1517.90.10.20) and other baking or frying fats (1517.90.10.80), allow for more granular classification based on the intended use and specific formulation of these soybean oil-containing mixtures. These subdivisions reflect the diverse applications of edible fat and oil preparations that meet the initial soybean oil content requirement.