Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.

Since this product has undergone trans-esterification it is excluded from this heading. Heading 15.17 covers in part: edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter. The explanatory notes to Heading 15.17 provide that this heading covers preparations made from a single oil which has been further worked. The product...

Source: advance_ruling (C-2015-001430)

17 covers edible mixtures or preparations of animal or vegetable fats, or oils, or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16. The Explanatory Notes provide that goods which are mixtures of more than one oil are classified in 15.17 and excluded from 15.16. Based on the information provided this product meets the...

Source: advance_ruling (C-2017-000285)

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading1516 For the definition of the term ‘margarine’, see the HS Explanatory Note to subheadings 1517 10 and 1517 90 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Margarine, excluding liquid margarine See the HS Explanatory Note to heading 1517 , fifth paragraph, (A). It should be noted that the water content is not a determining factor in the classification of products in these subheadings.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Fixed vegetable oils, fluid, mixed This subheading includes mixtures of chemically modified vegetable oils.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity...

Source: advance_ruling (C-2016-010632)

&&Consideration was given to Heading 15.09 of the Customs Tariff which provides for “Olive oil and its fractions, whether or not refined, but not chemically modified.” Explanatory Notes to heading 15.09 provide that the oils classified in the heading are pure olive oil and have not undergone any additional treatment other than refining which does not alter the structure of the constituent...

Source: advance_ruling (C-2016-010632)