1517.90.10.40 - Wholly of vegetable oils

This category, "Wholly of vegetable oils," specifically encompasses artificial mixtures that are composed entirely of vegetable-derived fats and oils, or fractions thereof, falling within headings 1501 to 1515. It is crucial that the mixture contains 5 percent or more by weight of soybean oil or any fraction thereof and is intended for use as baking or frying fats. The key defining characteristic for this classification is the complete absence of any animal or microbial fats or oils; the product must be derived solely from vegetable sources.

This HTS code is distinguished from its sibling category, 1517.90.10.60 "Other," by its precise formulation. While both fall under the broader "Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive" and must contain 5 percent or more soybean oil, this specific code is reserved for mixtures that are *wholly* of vegetable origin. The "Other" sibling would include mixtures that might contain non-vegetable components or are not exclusively derived from vegetable sources, even if they meet the soybean oil content requirement.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification at this level is definitive. Examples of products that would fall under this category include blended vegetable shortenings where all constituent fats and oils are derived from plants, such as soybean oil, palm oil, or rapeseed oil, and which are specifically manufactured for baking or frying applications and meet the soybean oil threshold.