3826.00 - Biodiesel and mixtures thereof, not containing or containing less than 70 percent by weight of petroleum oils or oils obtained from bituminous materials:

This HTS category, 3826.00, encompasses biodiesel and mixtures thereof, specifically those that either contain no petroleum oils or oils derived from bituminous materials, or contain less than 70 percent by weight of such petroleum or bituminous derived oils. Biodiesel, in this context, refers to fatty acid methyl esters (FAME) or other fatty acid alkyl esters derived from vegetable oils, animal fats, or recycled greases. The key distinction for this classification lies in the low or absent content of petroleum or bituminous oils, which differentiates it from fuels primarily composed of such materials.

Within the broader Section VI, which covers products of the chemical or allied industries, Chapter 38 specifically addresses miscellaneous chemical products. While other chapters might classify refined petroleum products or specific chemical compounds, 3826.00 focuses on a distinct category of biofuels. Sibling categories at the first digit level, such as Chapter 01 dealing with live animals, are entirely unrelated, highlighting the broad scope of the HTS. More closely related, but still distinct, are classifications for refined petroleum oils or oils obtained from bituminous materials, which would fall under different chapters or headings if they formed the predominant component.

This heading is further subdivided to provide more granular classification. Subheading 3826.00.10.00 specifically covers pure biodiesel, often referred to as B100, which contains no petroleum oils or oils obtained from bituminous materials. The subheading 3826.00.30.00 then accounts for all other mixtures of biodiesel that meet the criteria of the parent heading but do not fall under the pure B100 classification. These subdivisions allow for precise tracking and tariff application based on the specific composition of the biodiesel product.