Chapter notes
Chapter 15 - NOTES
1. This Chapter does not cover:
(a) Pig fat or poultry fat of heading No. 02.09;
(b) Cocoa butter, fat or oil (heading No. 18.04);
(c) Edible preparations containing by weight more than 15% of the products
of heading No. 04.05 (generally Chapter 21);
(d) Greaves (heading No. 23.0l) or residues of headings Nos. 23.04 to
23.06;
(e) Fatty acids in an isolated state, 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 No. 40.02).
2. Heading No. 15.09 does not apply to oils obtained from olives by
solvent extraction (heading No 15.10).
3. Heading No. 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. Soapstocks, oil foots and dregs, stearin pitch, glycerol pitch and wool
grease residues fall in heading No. l5.22.