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Sistema armonizado
Sección III
GRASAS Y ACEITES ANIMALES O VEGETALES; PRODUCTOS DE SU DESDOBLAMIENTO; GRASAS ALIMENTICIAS ELABORADAS; CERAS DE ORIGEN ANIMAL O VEGETAL
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Capítulo 15
Grasas y aceites animales o vegetales; productos de su desdoblamiento; grasas alimenticias elaboradas; ceras de origen animal o vegetal
Notas.
1. Este Capítulo no comprende:
a) el tocino y grasa de cerdo o de ave, de la partida 02.09;
b) la manteca, grasa y aceite de cacao (partida 18.04);
c) las preparaciones alimenticias con un contenido de productos de la partida 04.05 superior al 15 % en peso (generalmente Capítulo 21);
d) los chicharrones (partida 23.01) y los residuos de las partidas 23.04 a 23.06;
e) los ácidos grasos, las ceras preparadas, las grasas transformadas en productos farmacéuticos, pinturas, barnices, jabón, preparaciones de perfumería, de tocador o de cosmética, los aceites sulfonados y demás productos de la Sección VI;
f) el caucho facticio derivado de los aceites (partida 40.02).
2. La partida 15.09 no incluye el aceite de aceituna extraído con disolventes (partida 15.10).
3. La partida 15.18 no comprende las grasas y aceites, ni sus fracciones, simplemente desnaturalizados, que permanecen clasificados en la partida de las correspondientes grasas y aceites, y sus fracciones, sin desnaturalizar.
4. Las pastas de neutralización, las borras o heces de aceite, la brea esteárica, la brea de suarda y la pez de glicerol, se clasifican en la partida 15.22.
°
° °
Nota de subpartidas.
1. En las subpartidas 1514.11 y 1514.19, se entiende por aceite de nabo (de nabina) o de colza con bajo contenido de ácido erúcico, el aceite fijo con un contenido de ácido erúcico inferior al 2 % en peso.
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Encabezado 1501
Grasa de cerdo (incluida la manteca de cerdo) y grasa de ave, excepto las de las partidas 02.09 ó 15.03.
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Encabezado 1502
Grasa de animales de las especies bovina, ovina o caprina, excepto las de la partida 15.03.
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Encabezado 1503
Estearina solar, aceite de manteca de cerdo, oleoestearina, oleomargarina y aceite de sebo, sin emulsionar, mezclar ni preparar de otro modo.
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Encabezado 1504
Grasas y aceites, y sus fracciones, de pescado o de mamíferos marinos, incluso refinados, pero sin modificar químicamente.
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Encabezado 1505
Grasa de lana y sustancias grasas derivadas, incluida la lanolina.
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Encabezado 1506
Las demás grasas y aceites animales, y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1507
Aceite de soja (soya) y sus fracciones, incluso refinado, pero sin modificar químicamente.
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Encabezado 1508
Aceite de cacahuate (cacahuete, maní)* y sus fracciones, incluso refinado, pero sin modificar químicamente.
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Encabezado 1509
Aceite de oliva y sus fracciones, incluso refinado, pero sin modificar químicamente.
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Encabezado 1510
Los demás aceites y sus fracciones obtenidos exclusivamente de aceituna, incluso refinados, pero sin modificar químicamente, y mezclas de estos aceites o fracciones con los aceites o fracciones de la partida 15.09.
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Encabezado 1511
Aceite de palma y sus fracciones, incluso refinado, pero sin modificar químicamente.
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Encabezado 1512
Aceites de girasol, cártamo o algodón, y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1513
Aceites de coco (de copra), de almendra de palma o de babasú, y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1514
Aceites de nabo (de nabina), colza o mostaza, y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1515
Las demás grasas y aceites vegetales fijos (incluido el aceite de jojoba), y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1516
Grasas y aceites, animales o vegetales, y sus fracciones, parcial o totalmente hidrogenados, interesterificados, reesterificados o elaidinizados, incluso refinados, pero sin preparar de otro modo.
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Encabezado 1517
Margarina; mezclas o preparaciones alimenticias de grasas o aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites, de este Capítulo, excepto las grasas y aceites alimenticios y sus fracciones, de la partida 15.16.
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Encabezado 1518
Grasas y aceites, animales o vegetales, y sus fracciones, cocidos, oxidados, deshidratados, sulfurados, soplados, polimerizados por calor en vacío o atmósfera inerte («estandolizados»), o modificados químicamente de otra forma, excepto los de la partida 15.16; mezclas o preparaciones no alimenticias de grasas o de aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites de este Capítulo, no expresadas ni comprendidas en otra parte.
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Encabezado 1519
(deleted)
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Encabezado 1520
Glicerol en bruto; aguas y lejías glicerinosas.
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Encabezado 1521
Ceras vegetales (excepto los triglicéridos), cera de abejas o de otros insectos y esperma de ballena o de otros cetáceos (espermaceti), incluso refinadas o coloreadas.
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Encabezado 1522
Degrás; residuos procedentes del tratamiento de grasas o ceras, animales o vegetales.
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Sección III
GRASAS Y ACEITES ANIMALES O VEGETALES; PRODUCTOS DE SU DESDOBLAMIENTO; GRASAS ALIMENTICIAS ELABORADAS; CERAS DE ORIGEN ANIMAL O VEGETAL
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Capítulo 15
Grasas y aceites animales o vegetales; productos de su desdoblamiento; grasas alimenticias elaboradas; ceras de origen animal o vegetal
Notas.
1. Este Capítulo no comprende:
a) el tocino y grasa de cerdo o de ave, de la partida 02.09;
b) la manteca, grasa y aceite de cacao (partida 18.04);
c) las preparaciones alimenticias con un contenido de productos de la partida 04.05 superior al 15 % en peso (generalmente Capítulo 21);
d) los chicharrones (partida 23.01) y los residuos de las partidas 23.04 a 23.06;
e) los ácidos grasos, las ceras preparadas, las grasas transformadas en productos farmacéuticos, pinturas, barnices, jabón, preparaciones de perfumería, de tocador o de cosmética, los aceites sulfonados y demás productos de la Sección VI;
f) el caucho facticio derivado de los aceites (partida 40.02).
2. La partida 15.09 no incluye el aceite de aceituna extraído con disolventes (partida 15.10).
3. La partida 15.18 no comprende las grasas y aceites, ni sus fracciones, simplemente desnaturalizados, que permanecen clasificados en la partida de las correspondientes grasas y aceites, y sus fracciones, sin desnaturalizar.
4. Las pastas de neutralización, las borras o heces de aceite, la brea esteárica, la brea de suarda y la pez de glicerol, se clasifican en la partida 15.22.
°
° °
Nota de subpartidas.
1. En las subpartidas 1514.11 y 1514.19, se entiende por aceite de nabo (de nabina) o de colza con bajo contenido de ácido erúcico, el aceite fijo con un contenido de ácido erúcico inferior al 2 % en peso.
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Encabezado 1501
Grasa de cerdo (incluida la manteca de cerdo) y grasa de ave, excepto las de las partidas 02.09 ó 15.03.
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Encabezado 1502
Grasa de animales de las especies bovina, ovina o caprina, excepto las de la partida 15.03.
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Encabezado 1503
Estearina solar, aceite de manteca de cerdo, oleoestearina, oleomargarina y aceite de sebo, sin emulsionar, mezclar ni preparar de otro modo.
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Encabezado 1504
Grasas y aceites, y sus fracciones, de pescado o de mamíferos marinos, incluso refinados, pero sin modificar químicamente.
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Encabezado 1505
Grasa de lana y sustancias grasas derivadas, incluida la lanolina.
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Encabezado 1506
Las demás grasas y aceites animales, y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1507
Aceite de soja (soya) y sus fracciones, incluso refinado, pero sin modificar químicamente.
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Encabezado 1508
Aceite de cacahuate (cacahuete, maní)* y sus fracciones, incluso refinado, pero sin modificar químicamente.
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Encabezado 1509
Aceite de oliva y sus fracciones, incluso refinado, pero sin modificar químicamente.
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Encabezado 1510
Los demás aceites y sus fracciones obtenidos exclusivamente de aceituna, incluso refinados, pero sin modificar químicamente, y mezclas de estos aceites o fracciones con los aceites o fracciones de la partida 15.09.
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Encabezado 1511
Aceite de palma y sus fracciones, incluso refinado, pero sin modificar químicamente.
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Encabezado 1512
Aceites de girasol, cártamo o algodón, y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1513
Aceites de coco (de copra), de almendra de palma o de babasú, y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1514
Aceites de nabo (de nabina), colza o mostaza, y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1515
Las demás grasas y aceites vegetales fijos (incluido el aceite de jojoba), y sus fracciones, incluso refinados, pero sin modificar químicamente.
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Encabezado 1516
Grasas y aceites, animales o vegetales, y sus fracciones, parcial o totalmente hidrogenados, interesterificados, reesterificados o elaidinizados, incluso refinados, pero sin preparar de otro modo.
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Encabezado 1517
Margarina; mezclas o preparaciones alimenticias de grasas o aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites, de este Capítulo, excepto las grasas y aceites alimenticios y sus fracciones, de la partida 15.16.
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Encabezado 1518
Grasas y aceites, animales o vegetales, y sus fracciones, cocidos, oxidados, deshidratados, sulfurados, soplados, polimerizados por calor en vacío o atmósfera inerte («estandolizados»), o modificados químicamente de otra forma, excepto los de la partida 15.16; mezclas o preparaciones no alimenticias de grasas o de aceites, animales o vegetales, o de fracciones de diferentes grasas o aceites de este Capítulo, no expresadas ni comprendidas en otra parte.
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Encabezado 1519
(deleted)
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Encabezado 1520
Glicerol en bruto; aguas y lejías glicerinosas.
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Encabezado 1521
Ceras vegetales (excepto los triglicéridos), cera de abejas o de otros insectos y esperma de ballena o de otros cetáceos (espermaceti), incluso refinadas o coloreadas.
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Encabezado 1522
Degrás; residuos procedentes del tratamiento de grasas o ceras, animales o vegetales.
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