1517.90.20.40 - Wholly of vegetable oils

This HTS classification, 1517.90.20.40, specifically covers artificial mixtures of vegetable oils, intended for use as baking or frying fats. These products are composed entirely of vegetable-derived fats and oils, or fractions thereof, which have been combined or processed to create a product suitable for high-temperature cooking. The key characteristic here is the exclusive use of vegetable sources and the preparation for specific culinary applications like baking and deep-frying.

The distinction from its sibling category, 1517.90.20.60 (Other), lies in the targeted application. While 1517.90.20.60 would encompass other artificial mixtures of fats and oils that are not specifically designated or formulated for baking or frying, this subcategory is precisely for those preparations tailored to withstand cooking temperatures for these purposes. The defining factor is the intended use, which dictates the specific formulation and properties of the fat or oil mixture.

As this is a leaf node within the HTS structure, there are no further subdivisions. Classification under 1517.90.20.40 is final for artificial mixtures of vegetable oils prepared for baking or frying. Importers and exporters should ensure that the product's composition is wholly of vegetable origin and that its intended use is clearly for these cooking applications to correctly assign this HTS code.