Chapter 15.1 Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes-SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAX

Subheading Explanatory Note.

Subheadings 1513.11 and 1513.21

See the Explanatory Note to subheading 1507.10.

15.14 – Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified (+).

– Low erucic acid rapte or colz oil and its fractions:

1514.11 – – Crude oil

1514.19 – – Other

– Other:

1514.91 – – Crude oil

1514.99 – – Other

(A) RAPE OR COLZA OILS

The seeds of several species of Brassica, particularly B. napus and B. rapa (or B. campestris), yield semi-drying oils with similar characteristics, which are classified commercially as rape or colza oils.

These oils generally contain high levels of erucic acid. This heading also covers low erucic acid rape seed oil and colza seed oil (which are produced from the low erucic acid oil bearing seeds of specially developed strains of rape or colza), e.g., canola oil or the European rape or colza oil “double zero”.

They are used for salad dressings, in the manufacturing of margarine, etc. They are also used for making industrial products, e.g., as a lubricant additive. The refined oils, generally referred to as colza oil, are also edible.

(B) MUSTARD OIL

This is a fixed vegetable oil obtained from, for example, the follwing three species: white mustard (Sinapsis alba and Brassica hirta), black mustard (Brassica nigra) or Indian mustard (Brassica juncea). It generally contains a high level of erucic acid and is used, e.g., in medicines, for cooking or in industrial products.

Subheading Explanatory Note - Subheadings 1514.11 and 1514.91

See the Explanatory Note to subheading 1507.10.

15.15 – Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified (+).

– Linseed oil and its fractions:

1515.11 – – Crude oil

1515.19 – – Other

– Maize (corn) oil and its fractions:

1515.21 – Crude oil

1515.29 – – Other

1515.30 – Castor oil and its fractions

1515.50 – Sesame oil and its fractions

1515.60 – Microbial fats and oils and their fractions

1515.90 – Other

This heading covers single, fixed vegetable or microbial fats and oils and their fractions (see the General Explanatory Note, Part (B)) other than those specified in headings 15.07 to 15.14. The following are of particular commercial importance:

(1) Linseed oil, obtained from the seeds of the flax plant (Linum usitatissimum). This oil is one of the most important of the drying oils. Linseed oil varies from yellow to brownish in colour and has an acrid taste and smell. On oxidation it forms a very tough elastic film. The oil is used chiefly in making paints, varnishes, oil cloth, putty, soft soap, printing inks, alkyd resins or pharmaceuticals. Cold-pressed linseed oil is edible.

(2) Maize (corn) oil, obtained from the kernels of maize, most of the lipids (around 80%) being contained in the germ. The crude oil has many industrial uses, e.g., in making soap, lubricants, leather dressing, etc. The refined oil is edible and is used for cooking, in bakeries, for mixing with other oils, etc. Maize oil is a semi-drying oil.

(3) Castor oil comes from the seeds of Ricinus communis. It is a non-drying, thick, generally colourless or lightly coloured oil, which was formerly used chiefly in medicine as a purgative, but is now used in industry as a plasticiser in lacquers or nitrocellulose, in the production of dibasic acids, elastomers or adhesives, surface-active agents, hydraulic fluids, etc.

(4) Sesame oil, obtained from the seeds of an annual herb, Sesamum indicum. It is a semi-drying oil, the finer grades of which are used in shortenings, salad oil, margarine and similar food products, and in medicines. The poorer grades are used for industrial purposes.

(5) Microbial fats and oils, also known as single cell oils (SCOs), are obtained by extracting lipids from oleaginous microorganisms such as fungi (including yeasts), bacteria and microalgae. These lipids contain a high percentage of triacylglycerols (TAGs), mainly of polyunsaturated fatty acids such as arachidonic acid and linoleic acid, which are liquid at room temperature. They may be used for the same range of purposes for which vegetable oils are used. Oils obtained from other oleaginous multi-cellular microorganisms are also included in this heading.

For example: (a) Arachidonic acid oil (ARA), obtained from the fungus Mortierella alpina, is a yellow or orange-yellow liquid which may be used as an ingredient in food, animal feed, medicine or cosmetics.

(b) Schizochytrium oil, obtained from the microalgae Schizochytrium sp., which may be used as an ingredient in food.

Oleaginous microorganisms from which microbial fats and oils are obtained include, inter alia, yeasts, fungi, microalgae and bacteria.

(6) Tung oil, (China-wood oil) obtained from the seeds of different species of the genus Aleurites (e.g., A. fordii, A. montana). It is pale yello to dark brown in colour, dries very rapidly and has preservative and waterproofing qualities. Its main use is in the manufacture of varnishes and paints.

(7) Jojoba oil, often described as a liquid wax, a colourless or yellowish, odourless liquid, consisting mainly of esters of higher fatty alcohols, obtained from the seeds of desert shrubs of the genus Simmondsia (S. californica or S. chinensis), used as a substitute for sperm oil, e.g., in cosmetic preparations.

(8) The products known as vegetable tallows (chiefly Borneo tallow and Chinese vegetable tallow), obtained by processing certain oleaginous seeds. Borneo tallow is in the form of crystalline or granular cakes, white outside and greenish-yellow inside. Chinese tallow is a solid, waxy substance, greenish in colour and with a slightly aromatic odour, oily to the touch.

(9) The products known by the trade as myrtle-wax and Japan wax, which are actually vegetable fats. Myrtle wax, extracted from various kinds of myrtle berries, is presented in the from of hard, greenish-yellow cakes with a waxy appearance and a characteristic odour reminiscent of balsam. Japan wax is a substance extracted from the fruit of several varieties of Chinese or Japanese trees of the Rhus family. It takes the form of greenish, yellowish or white, waxy-looking tablets or discs, crystalline and brittle, with a faintly resinous odour.

Subheading Explanatory Note - Subheadings 1515.11 and 1515.21

See the Explanatory Note to subheading 1507.10.

15.16 – Animal, vegetable or microbial fat and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.

1516.10 – Animal fats and oils and their fractions

1516.20 – Vegetable fats and oils and their fractions

1516.30 – Microbial fats and oils and their fractions

This heading covers animal, vegetable or microbial fats and oils, which have undergone a specific chemical transformation of a kind mentioned below, but have not been further prepared.

The heading also covers similarly treated fractions of animal, vegetable or microbial fats and oils.

(A) Hydrogenated fats and oils.

Hydrogenation, which is effected by bringing the products into contact with pure hydrogen at a suitable temperature and pressure in the presence of a catalyst (usually finely divided nickel), raises the melting points of fats and increases the consistency of oils by transforming unsaturated glycerides (e.g.. of oleic, linolcic. etc., acids) into saturated glycerides of higher melting points (e.g.. of palmitic, stearic, etc., acids). The degree of hydrogenation and the final consistency of the products depend on the conditions employed in the process and the length of treatment. The heading covers such products whether they have been:

(1) Partly hydrogenated (even if these products tend to separate into pasty and liquid layers). This also has the effect of converting the cis-form of the unsaturated fatty acids into the trans-form in order to raise the melting point.

(2) Wholly hydrogenated (e.g., oils converted into pasty or solid fats).

The products most commonly hydrogenated are oils of fish or marine mammals and certain vegetable oils (cotton-seed oil, sesame oil, ground-nut oil, colza oil, soya-bean oil, maize (corn) oil. etc.). Wholly or partly hydrogenated oils of this type are frequently used as constituents in the preparation of edible fats of heading 15.17. since the hydrogenation not only increases their consistency but also makes them less liable to deterioration by atmospheric oxidation, and improves their taste and odour, and, by bleaching them, gives them a better appearance.

This part also covers hydrogenated castor oil, so called “opal wax”.

(B) Inter-esterified, re-esterified or elaidinised fats and oils.

(1) Inter-esterified (or trans-esterified) fats and oils. The consistency of an oil or fat can he increased by suitable rearrangement of the fatty acid radicals in the triglycerides contained in the product. The necessary interaction and rearrangements of the esters is stimulated by the use of catalysts.

(2) Re-esterified fats and oils(also called esterified fats and oils) are triglycerides obtained by direct synthesis from glycerol with mixtures of free fatty acids or acid oils from refining. The arrangement of the fatty acid radicals in the triglycerides is different from that normally found in natural oils.

Oils obtained from olives, containing re-esterified oils, fall in this heading.

(3) Elaidinised fats and oils are fats and oils processed in such a way that the unsaturated fatty acid radicals are substantially converted from the cis-form to the corresponding trans-form.

The heading includes the products as described above, even if they have a waxy character and even if they have been subsequently deodorised or subjected to similar refining processes, and whether or not they can be used directly as food. But it excludes hydrogenated, etc., fats and oils and their fractions which have undergone such further preparation for food purposes as texturation (modification of the texture or crystalline structure) (heading 15.17). The heading further excludes hydrogenated, inter-estcrilied, re-esterified or elaidinised fats and oils or their fractions, where modification involves more than one fat or oil (heading 15.17 or 15.18).

15.17 – Margarine; edible mixtures or preparations of animal or vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16 (+).

1517.10 – Margarine, excluding liquid margarine

1517.90 – Other

This heading covers margarine and other edible mixtures or preparations of animal, vegetable or microbial fats and oils or of fractions of different fats or oils of this Chapter, other than those of heading 15.16. They are generally liquid or solid mixtures or preparations of:

(1) Different animal fats or oils or their fractions;

(2) Different vegetable fats or oils or their fractions;

(3) Different microbial fats or oils or their fractions; or

(4) Two or more of animal, vegetable or microbial fats or oils or their fractions.

The products of this heading, the fats or oils of which may previously have been hydrogenated, may be worked by emulsification (e.g., with skimmed milk), churning, texturation (modification of the texture or crystalline structure), etc., and may contain small quantities of added lecithin, starch, colouring, flavouring, vitamins, butler or other milkfat (subject to the restrictions in Note 1 (c) to this Chapter).

The heading also covers edible preparations made from a single fat or oil (or fractions thereof), whether or not hydrogenated, which have been worked by emulsification, churning, texturation, etc.

The heading includes hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils or their fractions, where modification involves more than one fat or oil.

The principal products of this heading are:

(A) Margarine (other than liquid margarine), which is a plastic mass, generally yellowish, obtained from fats or oils of animal or vegetable origin or from a mixture of these fats or oils. It is an emulsion of the water-in-oil type, generally made to resemble butter in appearance, consistency, colour, etc.

(B) Edible mixtures or preparations of animal, vegetable or microbial fats and oils of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16; for example, imitation lard, liquid margarine and shortenings(produced from texturised oils or fats).

The heading further includes edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, of a kind used as mould release preparations.

The heading does not includesingle fats and oils simply refined, without further treatment: these remain classified in their respective headings even if they are put up for retail sale. The heading also excludes preparations containing more than 15 % by weight of butter or other milkfat (generally Chapter 21).

The heading further excludesproducts obtained by pressing tallow or lard (heading 15.03) as well as hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils or their fractions, where modification involves only one fat or oil (heading 15.16).

Subheading Explanatory Note. Subheadings 1517.10 and 1517.90

For the purposes of subheadings 1517.10 and 1517.90, the physical properties of margarine shall be determined by means of visual examination at a temperature of 10°C.

15.18 – Animal, vegetable or microbial 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, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.

(A) Animal, vegetable or microbial 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.

This part covers animal, vegetable or microbial fats and oils and their fractions which have been subjected to processes which modify their chemical structure thereby improving their viscosity, drying power (i.e., the property of absorbing oxygen when exposed to the air and forming elastic films) or modifying their other properties, provided they retain their original fundamental structure and are not more specifically covered elsewhere, e.g.:

(1) Boiled or oxidised oils are obtained by heating oils, generally with the addition of small quantities of oxidising agents. These oils are used in the paint and varnish industry.

(2) Blown oils are partially oxidised and polymerised oils produced by blowing air through the oil, with application of heat. They are used for the manufacture of insulating varnishes, imitation leather and, when mixed with mineral oils, lubricating preparations (compound oils).

Linoxyn, a semi-solid rubbery product, which is a highly oxidised linseed oil used in the manufacture of linoleum is also included in this heading.

(3) Dehydrated castor oil is obtained by dehydrating castor oil in the presence of a catalyst. It is used in the preparation of paints or varnishes.

(4) Sulphurised oils are oils which have been treated with sulphur or sulphur chloride to cause polymerisation in the molecules. Oil thus processed dries more rapidly and forms a film which absorbs less water than the usual film of dried oil, and has greater mechanical strength. Sulphurised oils are used for anti-rust paints and varnishes.

If the process is carried further, a solid product is obtained (factice derived from oils) (heading 40.02).

(5) Oils polymerised by heat in vacuum or in inert gas are certain oils (particularly linseed oil and tung oil) which have been polymerised by simply heating, without oxidation, at 250°C to 300°C, either in inert carbon dioxide gas or in a vacuum. This process produces thick oils commonly called “ stand-oils”, used for the manufacture of varnishes forming a particularly supple and waterproof film.

Stand-oils from which the non-polymerised portion has been extracted (Teka oils) and mixtures of stand-oils are included in this heading.

(6) The other modified oils in the heading include:

(a) Maleic oils obtained by treating, e.g., soya-bean oil with limited amounts of maleic anhydride at a temperature of 200°C or more, in conjunction with sufficient polyhydric alcohol to esterify the extra acid groups. Maleic oils so obtained have good drying properties.

(b) Drying oils (such as linseed oil) to which have been added in the cold small quantities of driers (e.g., lead borate, zinc naphthenate, cobalt resinate) to increase their drying properties. These oils are used in the place of boiled oils, in the preparation of varnishes or paints. They are very different from the prepared liquid driers of heading 32.11 (which are concentrated solutions of driers) and must not be confused with those products.

(c) Epoxidised oils obtained by treating, for example, soya-bean oil with peracetic acid pre-formed or formed in situ by reaction between hydrogen peroxide and acetic acid in the presence of a catalyst. They arc used as plasticisers or stabilisers for. e.g., vinyl resins.

(d) Brominated oils used as an emulsion or suspension stabiliser for essential oils, for example, in the pharmaceutical industry.

(B) Inedible mixtures or preparations of animal, vegetable or microbial fats and oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.

This part covers, inter alia, used deep-frying oil containing, for example, rape oil, soya-bean oil and a small quantity of animal fat, for use in the preparation of animal feeds.

The heading also includes hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils or their fractions, where modification involves more than one fat or oil.

The heading does not include:

(a) Fats or oils merely denatured (see Note 3 to this Chapter).

(b) Hydrogenated, inter-esterified, re-esterified or elaidinised fats and oils or their fractions, where modification involves only one fat or oil (heading 15.16).

(d) Sulphonated oils (i.e., oils treated with sulphuric acid) (heading 34.02).

15.20 – Glycerol, crude; glycerol waters and glycerol lyes.

Crude glycerol is a product of a purity of less than 95 % (calculated on the weight of the dry product). It may he obtained either by eleavage of fats or oils or synthetically from propylene. It is of varying quality according to the method of production, e.g.:

(1) Obtained by hydrolysis with water, acids or alkalis, it is a sweetish liquid with a not unpleasant odour and ranges in colour from yellowish to brown.

(2) Obtained from glycerol lyes, it is a pale yellow liquid with an astringent taste and a disagreeable odour.

(3) Derived from the residues of soap-making, it is a blackish-yellow liquid with a sweetish flavour (sometimes tasting of garlic, if very impure) and a more or less disagreeable odour.

(4) Obtained by catalytic and enzymatic hydrolysis, it is generally a liquid of disagreeable taste and odour, containing large quantities of organic substances and mineral matter.

Crude glycerol may also be obtained from inter-esterification of oils or fats with other alcohols.

The heading also includes glycerol waters, which are by-products of the production of fatty acids, and glycerol lyes, which are by-products of the production of soap.

The heading excludes: (a) Glycerol of a purity of 95 % or more (calculated on the weight of the dry product) (heading 29.05).

(b) Glycerol put up as a medicament or with added pharmaceutical substances (heading 30.03 or 30.04).

15.21 – Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

1521.10 – Vegetable waxes

1521.90 – Other

(I) Vegetable waxes (other than triglycerides), whether or not refined or coloured.

The following are the principal vegetable waxes:

(1) Carnauba wax, exuded from the leaves of a variety of palm tree (Corypha cerifera or Copernicia cerifera). It is greenish, greyish or yellowish in colour, more or less oily, nearly crystalline in structure, very brittle and with an agreeable odour of hay.

(2) Ouricury wax, obtained from the leaves of a variety of palm tree (Attalea excelsa).

(3) Palm wax, spontaneously exuded from the intersection of the leaves of another variety of palm tree (Ceroxylon andicola) and collected from the trunk of the tree. It generally appears in the form of porous and brittle spherical pieces, yellowish-white in colour.

(4) Candelilla wax, obtained by boiling a Mexican plant (Euphorbia antisyphilitica or Pedilanthus pavonis) in water. It is a hard, translucent, brown substance.

(5) Sugar-cane wax, existing in the natural state on the surface of the canes and industrially obtained from the defecation scum during the manufacture of sugar. It is blackish in the raw stale, soft and with an odour resembling that of sugar-cane molasses.

(6) Cotton wax and flax wax,contained in the vegetable fibres, from which they are extracted by solvents.

(7) Ocotilla wax, extracted by solvents from the bark of a tree growing in Mexico.

(8) Pyzang wax, obtained from a kind of dust found in Java on the leaves of certain banana trees.

(9) Esparto wax, obtained from esparto grass and collected as a dust when the bales of the dried grass are opened.

The heading covers vegetable waxes, crude or refined, bleached or coloured, whether or not in cakes, sticks, etc.

The heading excludes, however:

(a) Jojoba oil (heading 15.15).

(b) The products known by the trade as myrtle wax and Japan wax (heading 15.15).

(d) Vegetable waxes mixed with animal, mineral or artificial waxes.

(e) Vegetable waxes mixed with fats, resins, mineral or other materials (other than colouring matter).

These mixtures are, in general, classified in Chapter 34 (usually heading 34.04 or 34.05).

(II) Beeswax and other insect waxes whether or not refined or coloured.

Beeswax is the substance with which bees build the hexagonal cells of the combs in the hives. In the natural state it has a granular structure and is light yellow, orange or sometimes brown, with a particularly agreeable smell; when bleached and purified, it is white or faintly yellow with a very slight smell.

It is used, inter alia, for the manufacture of candles, waxed cloth or paper, mastics, polishes, etc.

The best known among the other insect waxes are:

(1) Lac wax, obtained from shellac by extraction with alcohol. It occurs in the form of brown lumps with the odour of shellac.

(2) Chinese wax (also known as insect wax or tree wax). It is found mainly in China, secreted and deposited by insects on the branches of certain ash trees as a whitish efflorescence which is collected and purified (by melting in boiling water and filtering). It is a white or yellowish substance, glossy, crystalline and tasteless, with an odour akin to that of tallow.

Beeswax and other insect waxes are classified in this heading whether in the raw state (including in natural combs), or pressed or refined, whether or not bleached or coloured.

The heading does not include:

(a) Mixtures of insect waxes, insect waxes mixed with spermaceti, vegetable, mineral or artificial waxes, or insect waxes mixed with fats, resins, mineral or other materials (other than colouring matter); these mixtures usually fall in Chapter 34 (e.g.. heading 34.04 or 34.05).

(b) Wax prepared in combs for beehives (heading 96.02).

(Ill) Spermaceti, crude, pressed or refined, whether or not coloured.

Spermaceti is a waxy substance extracted from the fat or oil contained in the head cavities or the sub-cutaneous ducts of sperm whales and similar cetaceans.

Crude spermaceti, which consists of about one third pure spermaceti and two thirds fat, occurs in yellowish or brown lumps, with a disagreeable odour.

Pressed spermaceti is obtained when all the fat has been extracted. It occurs in the form of small, solid scales, yellowish-brown in colour, and leaves little or no stain on paper.

Refined spermaceti is obtained by treating pressed spermaceti with dilute caustic soda. It occurs in very white, shiny strips with a pearly sheen.

Spermaceti is used in the manufacture of certain candles, in perfumery, in pharmacy or as a lubricant.

All the above products remain classified in the heading whether coloured or not.

The heading excludes sperm oil, whether crude or refined by separation of the spermaceti (heading 15.04).

15.22 – Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

(A) Degras: This heading covers both natural and artificial degras, used in the leather industry for greasing (stuffing) leather.

Natural degras (also known as “moellen” and “sod oil”) is a residue from the oil tanning of chamois leather, obtained by pressing or extracted with solvents. It is composed of rancid oil of marine animals, resinous substances due to the oxidation of the oil, water, mineral substances (soda, lime, sulphates), together with waste of hair, membranes and skin.

Natural degras takes the form of very thick, pasty, homogeneous liquids, smelling strongly of fish oil and coloured yellow or dark brown.

Artificial degras consists essentially of oxidised, emulsified or polymerised fish oils (including mixtures of any of these oils) mixed with wool grease, tallow, rosin oils, etc., and, sometimes, with natural degras. These mixtures are thick yellow liquids (more fluid than natural degras), with a characteristic odour of fish oil. They do not contain waste of hair, membranes or skin. When left to stand they tend to separate into two layers, with water at the bottom.

The heading excludes, however, fish oils which have been merely oxidised or polymerised (heading 15.18), sulphonated oils (heading34.02) and preparations for greasing (stuffing) leather (heading 34.03).

The heading also includes degras obtained by treatment of chamois leather with an alkaline solution and the precipitation by sulphuric acid of the fatty hydroxyacids. These products arc encountered commercially in the form of emulsions.

(B) Residues resulting from the treatment of fatty substances or animal or vegetable waxes.

This heading covers, inter alia:

(1) Oil foots and dregs. Oily or mucilaginous residues resulting from the purification of oils. They are used in the manufacture of soaps or lubricants.

(2) Soap-stocks. By-products of oil refining produced by the neutralisation of the free fatty acids with a base (sodium hydroxide), and consisting of a mixture of crude soap and neutral oils or fats. They are of a pasty consistency, varying in colour (brownish- yellow, whitish, brownish- green, etc.), according to the raw material from which the oils are extracted. They are used in soap-making.

(3) Stearin pitch from the distillation of fatty acids. It consists of a sticky, blackish mass, fairly hard, sometimes elastic, partly soluble in light petroleum. It is used in the preparation of mastics, waterproof paperboard and electric insulators.

(4) Residues from the distillation of wool grease. These look like stearin residues and are used for the same purposes.

(5) Glycerol pitch. Residue resulting from the distillation of glycerol. It is used for dressing fabrics and waterproofing paper.

(6) Used decolourising earths containing fats or animal or vegetable waxes.

(7) Filtration residues of animal or vegetable waxes consisting of impurities containing certain quantities of wax.

This heading excludes: (a) Greaves, membranous residues obtained from rendering pig fat or other animal fats (heading 23.01).

(b) Oil-cakes, residual pulp and other residues (except dregs) resulting from the extraction of vegetable oils (headings 23.04 to23.06).

Chapter 15.1 Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes-SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAX

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