1520.00.00.00 - Glycerol, crude; glycerol waters and glycerol lyes

This HTS category, 1520.00.00.00, specifically covers crude glycerol, also known as glycerin. This designation includes byproducts from soap manufacturing and the processing of fatty acids, often referred to as glycerol waters or glycerol lyes. These materials are characterized by their relatively impure state, containing significant amounts of water, salts, and other organic impurities derived from the rendering or saponification processes.

When classifying goods under this heading, it's crucial to distinguish them from refined glycerol, which is a purified form suitable for direct use in food, pharmaceuticals, or cosmetics and would fall under a different classification. Furthermore, this category is distinct from other entries in Section III which cover primary fats and oils (Chapters 1501-1517), prepared edible fats, or waxes. The defining characteristic here is the crude, unrefined nature of the glycerol product.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within 1520.00.00.00 hinges on the determination that the product is indeed crude glycerol. Importers and exporters should consult laboratory analysis or manufacturer specifications to confirm the purity and processing history of the glycerol to ensure accurate classification. The presence of significant impurities, when compared to refined grades, is a key indicator for this designation.