Harmonized System

Notes.

1.-  This Chapter does not cover :

       (a) Pig fat or poultry fat of heading 02.09;

       (b) Cocoa butter, fat or oil (heading 18.04);

       (c)  Edible preparations containing by weight more than 15 % of the products of heading 04.05 (generally Chapter 21);

       (d) Greaves (heading 23.01) or residues of headings 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 40.02).

2.-  Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).

3.-  Heading 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 15.22.

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Subheading Note.

1.-  For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight.