Chapter 15
	ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
	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.
	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.
HS code	Product description in English
1501	Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.
15011000	- Lard
15012000	- Other pig fat
15019000	- Other
1502	Fats of bovine animals, sheep or goats, other than those of heading 15.03.
15021000	- Tallow
150290	- Other:
15029010	- - Edible
15029090	- - Other
1503	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.
15030010	- Lard stearin or oleostearin
15030090	- Other
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.
150410	- Fish-liver oils and their fractions:
15041020	- - Solid fractions
15041090	- - Other
150420	- Fats and oils and their fractions, of fish, other than liver oils:
15042010	- - Solid fractions
15042090	- - Other
15043000	- Fats and oils and their fractions, of marine mammals
1505	Wool grease and fatty substances derived therefrom (including lanolin).
15050010	- Lanolin
15050090	- Other
15060000	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.
1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
15071000	- Crude oil, whether or not degummed
150790	- Other:
15079010	- - Fractions of unrefined soya-bean oil
15079090	- - Other
1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
15081000	- Crude oil
15089000	- Other
1509	Olive oil and its fractions, whether or not refined, but not chemically modified.
150910	- Virgin:
15091010	- - In packings of a net weight not exceeding 30 kg
15091090	- - Other
150990	- Other:
	- - Fractions of unrefined oil:
15099011	- - - In packings of a net weight not exceeding 30 kg
15099019	- - - Other
	- - Other:
15099091	- - - In packings of a net weight not exceeding 30 kg
15099099	- - - Other
1510	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.
15100010	- Crude oil
15100020	- Fractions of unrefined oil
15100090	- Other
1511	Palm oil and its fractions, whether or not refined, but not chemically modified.
15111000	- Crude oil
151190	- Other:
15119020	- - Refined oil
	- - Fractions of refined oil:
	- - - Solid fractions:
15119031	- - - - With iodine value 30 or more, but less than 40
15119032	- - - - Other
	- - - Liquid fractions:
15119036	- - - - In packing of a net weight not exceeding 25 kg
15119037	- - - - Other, with iodine value 55 or more but less than 60
15119039	- - - - Other
	- - Fractions of unrefined oil:
15119041	- - - Solid fractions
15119042	- - - Other, with packing of a net weight not exceeding 25 kg
15119049	- - - Other
1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
	- Sunflower-seed or safflower oil and fractions thereof:
15121100	- - Crude oil
151219	- - Other:
15121910	- - - Fractions of unrefined sunflower-seed oil or safflower oil
15121920	- - - Refined
15121990	- - - Other
	- Cotton-seed oil and its fractions:
15122100	- - Crude oil, whether or not gossypol has been removed
151229	- - Other:
15122910	- - - Fractions of unrefined cotton-seed oil
15122990	- - - Other
1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
	- Coconut (copra) oil and its fractions:
15131100	- - Crude oil
151319	- - Other:
15131910	- - - Fractions of unrefined coconut oil
15131990	- - - Other
	- Palm kernel or babassu oil and fractions thereof:
151321	- - Crude oil:
15132110	- - - Palm kernel oil
15132190	- - - Other
151329	- - Other:
	- - - Fractions of unrefined palm kernel oil or of unrefined babassu oil:
15132911	- - - - Solid fractions of unrefined palm kernel oil
15132912	- - - - Solid fractions of unrefined babassu oil
15132913	- - - - Other, of unrefined palm kernel oil (palm kernel olein)
15132914	- - - - Other, of unrefined babassu oil
	- - - Other:
15132991	- - - - Solid fractions of palm kernel oil
15132992	- - - - Solid fractions of babassu oil
15132994	- - - - Palm kernel olein, refined, bleached and deodorized (RBD)
15132995	- - - - Palm kernel oil, RBD
15132996	- - - - Other, palm kernel oil
15132997	- - - - Other, of babassu oil
1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
	- Low erucic acid rape or colza oil and its fractions:
15141100	- - Crude oil
151419	- - Other:
15141910	- - - Fractions of unrefined oil
15141920	- - - Refined
15141990	- - - Other
	- Other:
151491	- - Crude oil:
15149110	- - - Other rape or colza oil
15149190	- - - Other
151499	- - Other:
15149910	- - - Fractions of unrefined oil
15149990	- - - Other
1515	Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
	- Linseed oil and its fractions:
15151100	- - Crude oil
15151900	- - Other
	- Maize (corn) oil and its fractions:
15152100	- - Crude oil
151529	- - Other:
	- - - Fractions of unrefined oil:
15152911	- - - - Solid fractions
15152919	- - - - Other
	- - - Other:
15152991	- - - - Solid fractions
15152999	- - - - Other
151530	- Castor oil and its fractions:
15153010	- - Crude oil
15153090	- - Other
151550	- Sesame oil and its fractions:
15155010	- - Crude oil
15155020	- - Fractions of unrefined oil
15155090	- - Other
151590	- Other:
	- - Illipe nut oil:
15159011	- - - Crude oil
15159012	- - - Fractions of unrefined oil
15159019	- - - Other
	- - Tung oil:
15159021	- - - Crude oil
15159022	- - - Fractions of unrefined oil
15159029	- - - Other
	- - Jojoba oil:
15159031	- - - Crude oil
15159032	- - - Fractions of unrefined oil
15159039	- - - Other
	- - Other:
15159091	- - - Crude oil
15159092	- - - Fractions of unrefined oil
15159099	- - - Other
1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
151610	- Animal fats and oils and their fractions:
15161020	- - Re-esterified
15161090	- - Other
151620	- Vegetable fats and oils and their fractions:
	- - Re-esterified:
15162011	- - - Of soya beans
15162012	- - - Of fruit of the oil palm, crude
15162013	- - - Of fruit of the oil palm, other than crude
15162014	- - - Of coconuts
15162015	- - - Of palm kernels, crude
15162016	- - - Of palm kernels, refined, bleached and deodorized (RBD)
15162017	- - - Of ground-nuts
15162018	- - - Of linseed
15162019	- - - Other
	- - Hydrogenated, in flakes:
15162031	- - - Of ground-nuts; of coconuts; of soya beans
15162032	- - - Of linseed
15162033	- - - Of olives
15162034	- - - Of fruit of the oil palm
15162035	- - - Of palm kernels
15162039	- - - Other
	- - Hydrogenated, in other forms:
15162041	- - - Of castor seeds (Opal wax)
15162042	- - - Of coconuts
15162043	- - - Of ground-nuts
15162044	- - - Of linseed
15162045	- - - Of olives
15162046	- - - Of fruit of the oil palm
15162047	- - - Of palm kernels
15162048	- - - Of soya beans
15162049	- - - Other
	- - Inter-esterified:
15162051	- - - Of linseed
15162052	- - - Of olives
15162053	- - - Of soya beans
15162054	- - - Of ground-nuts, of oil palm or coconuts
15162059	- - - Other
	- - Other, palm stearin, with an iodine value not exceeding 48:
15162061	- - - Crude
15162062	- - - Refined, bleached and deodorised (RBD)
15162069	- - - Other
	- - Other:
15162091	- - - Palm stearin, with an iodine value exceeding 48
15162092	- - - Of linseed
15162093	- - - Of olives
15162094	- - - Of soya beans
15162096	- - - Refined, bleached and deodorised (RBD) palm kernel stearin
15162098	- - - Of ground-nuts, of oil palm or of coconuts
15162099	- - - Other
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
151710	- Margarine, excluding liquid margarine:
15171010	- - In airtight container for retail sale
15171090	- - Other
151790	- Other:
15179010	- - Imitation ghee
15179020	- - Liquid margarine
15179030	- - Of a kind used as mould release preparations
	- - Imitation lard; shortening:
15179043	- - - Shortening
15179044	- - - Imitation lard
15179050	- - Other solid mixtures or preparations of vegetable fats or oils or of their fractions
	- - Other liquid mixtures or preparations of vegetable fats or oils or of their fractions:
15179061	- - - In which ground-nut oil predominates
15179062	- - - In which crude palm oil predominates
15179063	- - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg
15179064	- - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg
15179065	- - - In which palm kernel oil predominates
15179066	- - - In which palm kernel olein predominates
15179067	- - - In which either soya-bean oil or coconut oil predominates
15179068	- - - In which illipe nut oil predominates
15179069	- - - Other
15179080	- - Of mixtures or preparations of animal fats or oils or of their fractions
15179090	- - Other
1518	Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.
	- Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified excluding those of heading 15.16:
15180012	- - Animal fats and oils
15180014	- - Ground-nut, soya-bean, palm or coconut oil
15180015	- - Linseed oil and its fractions
15180016	- - Olive oil and its fractions
15180019	- - Other
15180020	- Inedible mixtures or preparations of animal fats or oils or of fractions of different fats or oils
	- Inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils:
15180031	- - Of the fruit of the oil palm or of palm kernels
15180033	- - Of linseed
15180034	- - Of olives
15180035	- - Of ground-nuts
15180036	- - Of soya beans or coconuts
15180037	- - Of cotton seeds
15180039	- - Other
15180060	- Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof
1520	Glycerol, crude; glycerol waters and glycerol lyes.
15200010	- Crude glycerol
15200090	- Other
1521	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
15211000	- Vegetable waxes
152190	- Other:
15219010	- - Beeswax and other insect waxes
15219020	- - Spermaceti
1522	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
15220010	- Degras
15220090	- Other