1517.90.60.00 - Other

HTS code 1517.90.60.00 classifies "Other" prepared edible fats and oils that do not fall under more specific subheadings within heading 1517. This category is generally reserved for edible mixtures or preparations of animal, vegetable, or microbial fats or oils, or fractions thereof, which are not margarine or edible fats/oils of heading 1516. The crucial factor for classification here is that these products are intended for direct consumption or as ingredients in food preparation and are not crude or refined fats and oils as defined in other chapters.

This specific subheading, 1517.90.60.00, is further distinguished by its precise treatment within the dairy product context. While sibling categories like 1517.90.45.00 and 1517.90.50.00 address specific tariff provisions or additional U.S. notes related to general tariff rules or dairy products, 1517.90.60.00 is the residual category for "Dairy products described in additional U.S. note 1 to chapter 4." This means it captures edible fat and oil preparations that meet the criteria of chapter 15 but also specifically fall under the definition of dairy products as outlined in U.S. Additional Note 1 to Chapter 4 of the HTSUS.

As a leaf node within the HTS structure, 1517.90.60.00 does not have further subcategories. Therefore, its coverage is defined by what it *is* and what it *is not*. Products classified here would typically be flavored or processed fat and oil blends that possess characteristics aligning with dairy descriptions in Additional U.S. Note 1, such as certain cream-based or butter-substitute preparations not otherwise specified. Proper classification requires careful examination of both the composition and intended use of the product, alongside its adherence to the specific dairy product definitions provided in the relevant U.S. notes.