… oils and their fractions, whether or not refined, but not chemically modified. …
Explanatory notes
… oils and their fractions, whether or not refined, but not chemically modified . This heading covers all fats and oils of animal origin and their fractions, except those which are classified in heading 02.09 or in earlier headings … and oils derived from wool grease. The heading includes in particular : (1) Fat obtained from horses, hippopotamuses, …