Explanatory notes
… 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading … headings, provided they are not more specifically described elsewhere in the Nomenclature (e.g., spermaceti, heading … may also be obtained from vegetable materials classified elsewhere (e.g. : olive oil, oils obtained from the kernels …Legal note
… 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading …