CHAPTER 15
Animal or vegetable fats and oils and their cleavage
products;
prepared
edible fats; animal or vegetable waxes
Notes:
1. This Chapter does not cover:
2. Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No. 15.10).(a) Pig fat or poultry fat of heading No. 02.09;(b) Cocoa butter, fat or oil (heading No. 18.04);
(c) Edible preparations containing by weight more than 15 per cent of the products of
heading No. 04.05 (generally Chapter 21);(d) Greaves (heading No. 23.01) or residues of Heading Nos. 23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f) Factice derived from oils (heading No. 40.02).
3. Heading No. 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4. Soap-stocks, oil foots and dregs, stearin
pitch, glycerol pitch and wool grease residues fall in Heading No.
15.22.
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| 15.01 | 1501.00 | Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03 |
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| 15.02 | 1502.00 | Fats of bovine animals, sheep or goats, other than those of heading No. 15.03 |
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| 15.03 | 1503.00 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared |
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| 15.04 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified | |||
| 1504.10 | - Fish-liver oils and their fractions |
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| 1504.20 | - Fats and oils and their fractions, of fish, other than liver oils |
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| 1504.30 | - Fats and oils and their fractions, of marine mammals |
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| 15.05 | Wool grease and fatty substances derived therefrom (including lanolin) | |||
| 1505.10 | - Wool grease, crude |
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| 1505.90 | - Other |
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| 15.06 | 1506.00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified |
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| 15.07 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified | |||
| 1507.10 | - Crude oil, whether or not degummed |
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| 1507.90 | - Other |
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| 15.08 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified | |||
| 1508.10 | - Crude oil |
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| 1508.90 | - Other |
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| 15.09 | Olive oil and its fractions, whether or not refined, but not chemically modified | |||
| 1509.10 | - Virgin |
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| 1509.90 | -Other |
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| 15.10 | 1510.00 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No. 15.09 |
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| 15.11 | Palm oil and its fractions, whether or not refined, but not chemically modified | |||
| 1511.10 | - Crude oil |
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| 1511.90 | - Other |
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| 15.12 | Sunflower-seed, safflower or cottonseed oil and fractions thereof, whether or not refined, but not chemically modified | |||
| - Sunflower-seed or safflower oil and fractions thereof: | ||||
| 1512.11 | -- Crude oil |
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| 1512.19 | -- Other |
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| - Cotton-seed oil and its fractions : | ||||
| 1512.21 | -- Crude oil, whether or not gossypol has been removed |
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| 1512.29 | -- Other |
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| 15.13 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified | |||
| - Coconut (copra) oil and its fractions: | ||||
| 1513.11 | -- Crude oil |
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| 1513.19 | -- Other |
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| - Palm kernel or babassu oil and fractions thereof: | ||||
| 1513.21 | -- Crude oil |
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| 1513.29 | -- Other |
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| 15.14 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified | |||
| 1514.10 | - Crude oil |
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| 1514.90 | -Other |
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| 15.15 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified | |||
| - Linseed oil and its fractions : | ||||
| 1515.11 | -- Crude oil |
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| 1515.19 | --Other |
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| - Maize (corn) oil and its fractions : | ||||
| 1515.21 | -- Crude oil |
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| 1515.29 | --Other |
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| 1515.30 | - Castor oil and its fractions |
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| 1515.40 | - Tung oil and its fractions |
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| 1515.50 | - Sesame oil and its fractions |
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| 1515.60 | - Jojoba oil and its fractions |
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| 1515.90 | - Other |
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| 15.16 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared |
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| 1516.10 | - Animal fats and oils and their fractions |
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| 1516.20 | - Vegetable fats and oils and their fractions |
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| 15.17 | 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 heading No. 15.16 | |||
| 1517.10 | - Margarine, excluding liquid margarine |
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| 1517.90 | - Other |
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| 15.18 | 1518.00 | Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of Heading No 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included |
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| 15.19 | Omitted | |||
| 15.20 | 1520.00 | Glycerol, crude; glycerol waters and glycerol lyes |
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| 15.21 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured |
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| 1521.10 | - Vegetable waxes |
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| 1521.90 | - Other |
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| 15.22 | 1522.00 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes |
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