1518.00.20.00 - Of linseed or flaxseed oil

This HTS category, 1518.00.20.00, specifically encompasses inedible mixtures or preparations derived from animal or vegetable fats and oils, or their fractions, that have undergone various chemical modifications. The defining characteristic of this particular subheading is its specific origin: the fats or oils involved must be solely linseed oil or flaxseed oil, or preparations made exclusively from these. These oils, after undergoing processes such as boiling, oxidation, dehydration, sulfurization, blowing, polymerization by heat, or other chemical modifications, are then formulated into inedible products.

When classifying within heading 1518, it is crucial to distinguish this subheading from its sibling, 1518.00.40.00 ("Other"). While both deal with modified inedible fat and oil preparations not elsewhere specified, 1518.00.20.00 is narrowly focused on those exclusively containing linseed or flaxseed oil as their base. The "Other" category, conversely, would apply to similar modified inedible preparations that do not meet the specific linseed or flaxseed oil criteria, or that are derived from a mixture of different oils not covered by more specific subheadings.

As this subheading represents a leaf node within the HTS structure, there are no further subdivisions to introduce. Classification under 1518.00.20.00 is therefore determined by the confirmation that the product is an inedible mixture or preparation of fats or oils, has been chemically modified as described in the heading, and its sole constituent from heading 1518 is linseed or flaxseed oil. Examples might include specific industrial lubricants, coatings, or other non-food applications formulated using modified linseed or flaxseed oil.