3824.99.41.40 - Mixtures of fatty acid esters

This HTS category, 3824.99.41.40, specifically covers mixtures where the primary components are fatty acid esters derived from animal or vegetable origins. These esters are chemically modified fats and oils, and their mixtures are classified here when they do not fall under more specific headings within Chapter 38. The intended use of these mixtures can vary, but they are generally considered chemical preparations for industrial applications.

Distinguishing this category from its sibling, 3824.99.41.90, is crucial. While both are under "Other" preparations within the broader "Fatty substances of animal or vegetable origin and mixtures thereof" umbrella, 3824.99.41.40 is exclusive to mixtures *of fatty acid esters*. The sibling category, 3824.99.41.90, would encompass other mixtures of animal or vegetable fatty substances that are not primarily composed of fatty acid esters, such as specific blends of triglycerides, waxes, or other lipoid materials.

As this HTS code represents a leaf node, there are no further subcategories. Therefore, classification within 3824.99.41.40 relies on a precise identification of the constituent fatty acid esters and confirmation that no other HTS provision more accurately describes the mixture based on its composition, properties, or specific application. This requires careful analysis of product specifications and potentially laboratory testing to determine the predominant chemical nature of the imported goods.