9902.01.02 - Mustard seed oil and its fractions, other than crude, not denatured, not chemically modified (provided for in subheading 1514.99.90).
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9902.01.02, specifically addresses mustard seed oil and its fractions that have undergone processing beyond the crude state. It encompasses oils that have not been denatured or chemically modified, ensuring their purity and intended use. This classification is crucial for imported mustard seed oil that falls under the provisions of subheading 1514.99.90, indicating it's a specific type of fixed vegetable oil.
The "Special Classification Provisions" chapter (Chapter 99) is distinct from the primary commodity chapters of the HTS. While sibling categories within Chapter 99 might relate to other temporary modifications or import restrictions, 9902.01.02 is narrowly focused on processed mustard seed oil meeting specific criteria, as opposed to general tariffs or quotas found elsewhere in Chapter 99. Its purpose is to provide a specific tariff treatment for this particular commodity, likely driven by trade policy or agreements.
As this is a leaf node, there are no further subcategories. Classification within 9902.01.02 relies on confirming that the imported mustard seed oil is not crude, has not been denatured, and has not undergone chemical modification. The reference to subheading 1514.99.90 serves as a primary identifier for the underlying commodity classification before these special provisions are applied.