Chapter notes
1. This Chapter does not cover:
(a) Pig fat or poultry fat of heading 0209.00.00;
(b) Cocoa butter, fat or oil (heading 1804.00.00);
(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
2304.00.00 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 1510.00).
3. Heading 1518.00.00 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
1522.00.00.
Subheading Note.
1. For the purposes of subheadings 1514.11.00 and
1514.19.00, 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.