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.