Fixed Vegetable Fats and Oils (Non-Soft), Crude, Refined, or Fractionated, NES

Common examples include shea butter, illipe butter, sal fat, kokum butter, and mango kernel fat — all solid or semi-solid fats derived from tropical tree seeds that are not covered by more specific SITC headings. These are used primarily as cocoa butter equivalents in confectionery or as emollients in cosmetics. Importers should provide botanical name, extraction method, and fatty acid profile documentation to support classification.

Classification should follow the specificity principle: if a more specific heading exists for the oil in question (e.g., palm, coconut, or castor), that heading takes precedence. The NES category applies only when no specific heading covers the product. Importers should obtain a binding ruling or consult a licensed customs broker when the botanical origin or processing method creates ambiguity, as misclassification can result in duty underpayment or overpayment.