Chapter 15 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

Chapter 15 Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

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);

(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 subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2,0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. 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.

GENERAL

(A) This Chapter covers :

(1) Animal, vegetable or microbial fats and oils, whether crude, purified or refined or treated in certain ways (e.g., boiled, sulphurised or hydrogenated).

(2) Certain products derived from fats or oils, particularly their cleavage products (e.g., crude glycerol).

(3) Compounded edible fats and oils (e.g., margarine).

(4) Animal or vegetable waxes.

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

The following are, however, excluded :

(a) Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, of heading 02.09.

(b) Rutter and other fats and oils derived from milk (heading 04.05); dairy spreads of heading 04.05.

(d) Greaves (heading 23.01): oil cake, residual olive pulp and other residues (except dregs) resulting from the extraction of vegetable or microbial fats and oils (headings 23.04 to 23.06).

(e) Fatty acids, acid oils from refining, fatty alcohols, glycerol (other than crude glycerol), prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI.

(f) Factice derived from oils (heading 40.02).

With the exception of sperm oil and jojoba oil, animal, vegetable or microbial fats and oils are esters of glycerol with fatty acids (such as palmitic, stearic and oleic acids).

They may be either solid or fluid, but are all lighter than water. On fairly long exposure to air they become rancid due to hydrolysis and oxidation. When heated they decompose, giving off an acrid, irritant odour. They are all insoluble in water, but completely soluble in diethyl ether, carbon disulphide, carbon tetrachloride, benzene, etc. Castor oil is soluble in alcohol but the other animal, vegetable or microbial fats and oils are only slightly soluble in alcohol. They all leave a persistent greasy stain on paper.

The esters forming triglyceride fats can be broken up (saponification) by the action of superheated steam, dilute acids, enzymes or catalysts, giving glycerol and fatty acids, or by the action of alkalis, which give glycerol and the alkali salts of fatty acids (soaps).

Headings 15.04 and 15.06 to 15.15 also cover fractions of the fats and oils mentioned in those headings, provided they are not more specifically described elsewhere in the Nomenclature (e.g., spermaceti, heading 15.21). The main methods used for fractionation are as follows :

(a) dry fractionation which includes pressing, decantation, winterisation and filtration:

(b) solvent fractionation; and

Fractionation does not cause any changes in the chemical structure of the fats or oils.

The expression “ fats or oils or their fractions, merely denatured ” mentioned in Note 3 to this Chapter refers to fats or oils or their fractions to which a denaturant, such as fish oil, phenols, petroleum oils, oil of turpentine, toluene, methyl salicylate (wintergreen oil), oil of rosemary, has been added to render them inedible. These substances are added in small quantities (generally not more than 1 %) which render the fats or oils or their fractions, e.g., rancid, sour, pungent, bitter.

It should be noted, however, that Note 3 to this Chapter does not apply to denatured mixtures or preparations of fats or oils or their fractions (heading 15.18).

Subject to the exclusions in Note 1 to this Chapter, animal, vegetable or microbial fats and oils and their fractions are classified in this Chapter whether used as foodstuffs or for technical or industrial purposes (e.g., the manufacture of soap, candles, lubricants, varnishes or paints).

Vegetable or animal waxes consist essentially of the esters of certain higher fatty acids (palmitic, cerotic, myristic) with certain alcohols other than glycerol (cetyl, etc.). They contain a certain proportion of their acids and alcohols in the free state, and also some hydrocarbons.

These waxes do not yield glycerol on hydrolysis and on heating they do not give off the acrid odour of fats and do not become rancid. Waxes are generally harder than fats.

(B) Headings 15.07 to 15.15 of this Chapter cover the single (i.e., not mixed with fats or oils of another nature), fixed vegetable or microbial fats and oils mentioned in the headings, together with their fractions, whether or not refined, but not chemically modified.

Vegetable fats and oils occur widely in nature and are found in the cells of certain parts of plants (e.g., seeds and fruit), from which they are extracted by pressure or by means of solvents.

The vegetable or microbial fats and oils classified in these headings are fixed fats and oils – i.e., fats and oils which cannot easily be distilled without decomposition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them).

With the exception of, e.g., jojoba oil, vegetable fats and oils are mixtures of glycerides, but whereas palmitic and stearic glycerides, which are solid at room temperature, predominate in solid oils, fluid oils are mainly composed of glycerides which are liquid at room temperature (glycerides of oleic acid, linolcic acid, linolenic acid, etc.). Microbial fats and oils are also mixtures of glycerides mainly of polyunsaturated fatty acids such as arachidonic acid and linoleic acid, which are liquid at room temperature.

These headings cover crude fats and oils and their fractions, as well as those which have been refined or purified, e.g., by clarifying, washing, filtering, decolourising, deacidifying or deodorising.

The by-products of the refining of oils, e.g., “oil foots and dregs” and soap-stocks fall in heading 15.22.Acid oils from refining fall in heading 38.23 and are prepared by decomposing with mineral acid the soap-stock obtained during the refining of crude oils.

The vegetable fats and oils covered by these headings are mainly obtained from the oil seeds and oleaginous fruits of headings 12.01 to 12.07, but may also be obtained from vegetable materials classified elsewhere (e.g. : olive oil, oils obtained from the kernels of peaches, apricots or plums of heading 12.12. oils obtained from almonds, walnuts, pine nuts, pistachio nuts. etc., of heading 08.02, oil obtained from germ of cereals). Microbial fats and oils covered by heading 15.15 are obtained by extracting lipid from oleaginous microorganisms. Microbial fats and oils are also known as single cell oils (SCO).

These headings do not cover edible or inedible mixtures or preparations, or vegetable fats and oils that have been chemically modified (heading 15.16, 15.17 or 15.18, unless they have the character of products classified elsewhere, e.g., in headings 30.03, 30.04,33.03 to 33.07, 34.03)

15.01 – Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03.

1501.10 – Lard

1501.20 – Other pig fat

1501.90 – Other

The fats of this heading may be obtained by any process, e.g., by rendering, pressing or solvent-extraction. The most commonly used processes are wet rendering (steam or low-temperature) and dry rendering. In the dry rendering process a portion of the fat is drained off by application of high temperature; another portion of the fat is pressed out and added to the drained-off fat. In some cases, the remainder of the fat contained in the residues may be solvent-extracted.

Subject to the above considerations, the heading includes :

– Lard, an edible soft creamy white solid or semi-solid fat obtained from the fatty tissue of pigs. Depending on the production method and the fatty tissue used, different lards are produced. For example, the best grade of edible pig fat is obtained, generally by dry rendering, front the internal fat of the abdomen of the pig. Most lards are deodorised and in some eases, antioxidants may be added to prevent rancidity.

Lard containing bay leaves or other spices, added only in small quantities insufficient to change its essential character, is classified in this heading, but edible mixtures or preparations containing lard are excluded (heading 15.17).

Other pig fats, including bone fat, fats obtained from waste and other inedible fats for uses other than human consumption, such as for manufacturing and animal feeding.

Poultry fats, including bone fat and fats obtained from waste.

Bone fat obtained from fresh bones is a white or yellowish fat with the consistency and smell of tallow; but from stale bones it is soft, granular, dirty yellow or brown, with a disagreeable odour. It is used in soap or candle making and as a lubricant.

Fats obtained from waste are carcass fats, fats from certain other animal waste or residues (tongue parings, paunches, trimming, etc.) or greases obtained from the trimming or cleaning of skins. They generally have the following characteristic features: dark colour, unpleasant odour, higher content of e.g., free fatty acids (oleic, palmitic, etc.), cholesterol and impurities, and lower melting point than the lard or other fats of this heading. They are mainly used for technical purposes.

These fats may be crude or refined. Refining is effected by neutralisation, by treatment with Fuller’s earth, insufflation with superheated steam, filtering, etc.

These products are used in the preparation of foods, for manufacturing ointments, soaps, etc.

The heading also excludes :

(a) Pig fat, free of lean meat, and poultry fat. not rendered or otherwise extracted, of heading 02.09.

(b) Lard stearin and lard oil (heading 15.03).

(d) Bone oil of heading 15.06.

(e) Imitation lard (heading 15.17).

15.02 – Fats of bovine animals, sheep or goats, other than those of heading 15.03.

1502.10 – Tallow

1502.90 – Other

This heading covers the fat surrounding the viscera and muscles of bovine animals, sheep or goats, that from bovine animals being the most important. This fat may be raw (fresh, chilled or frozen), salted, in brine, dried, smoked or in the form of rendered fat (tallow). The rendering processes used are the same as those for obtaining the fats of heading 15.01. The heading also covers fats obtained by pressing or solvent- extraction.

“ Premier jus ” (oleo stock) is the best grade of edible tallow. It is a solid white or yellowish product which is odourless if of recent preparation but develops a characteristic rancid odour after exposure to air.

Tallow is almost exclusively composed of glycerides of oleic, stearic and palmitic acids.

Tallow is used for the preparation of edible fats or of lubricants, in the manufacture of soap or candles, for dressing leather, in the preparation of animal feeds, etc.

The heading also includes bone fat and fats obtained from waste, of bovine animals, sheep or goats. The description of the corresponding fats in the Explanatory Note to heading 15.01 applies also to such fats of this heading.

The heading excludes :

(a) Oleostearin, oleo-oil and tallow oil (heading 15.03).

(b) Fat obtained from horses (heading 15.06).

(c) Bone fat and fats obtained from waste, of animals other than those mentioned in this heading (heading 15.01, 15.04 or 15.06).

(d) Oils of animal origin (e.g., neat’s foot oil and bone oil, of heading 15.06).

(c) Certain vegetable fats known as “vegetable tallows”, e.g., “Chinese vegetable tallow” (stillingia fat) and “Borneo tallow” (heading 15.15).

15.03 – Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

This heading covers products obtained by pressing lard (i.e., lard stearin and lard oil) or by pressing tallow (i.e., oleo-oil, tallow oil and oleostearin). In these processes the lard or tallow is held in heated tanks for three to four days during which time crystals of lard stearin or oleostearin are formed. The resulting grainy mass is then pressed to separate the oils from the stearins. This pressing differs from the pressing in dry rendering which is conducted at higher temperature to remove the residual fat from the other animal materials such as protein and connective tissue, etc. The products of this heading may also be obtained by other methods of fractionation.

Lard stearin is the solid white fat left after lard or other rendered pig fat has been pressed. The heading covers both the edible and inedible forms. Edible lard stearin is sometimes mixed with soft lard to give it a firmer consistency (heading 15.17). Inedible lard stearin is used as a lubricant or as a source of glycerol, olein or stearin.

Lard oil is a product obtained by the cold pressing of lard or other rendered pig fat. It is a yellowish liquid with a faintly greasy odour and pleasant taste, used in certain industrial processes (wool processing, soap manufacture, etc.) or as a lubricant or sometimes for food purposes.

Oleo-oil (edible) is a white or yellowish solid fat of soft consistency with a faint smell of tallow and an agreeable flavour. It is crystalline but may become granular on rolling or smoothing. It is composed mainly of the glyceride of oleic acid (triolein). Oleo-oil is chiefly used for the manufacture of edible products, such as margarine or imitation lard, and as a lubricant.

Tallow oil (inedible oleo-oil) is a yellowish liquid, smells of tallow, and turns rancid very easily when exposed to air. It is used for soap-making and is mixed with mineral oils for use as a lubricant.

The harder part which remains after the extraction of the oleo-oil or tallow oil is a mixture consisting mainly of the glycerides of stearic and palmitic acids (tristearin and tripalmitin). Known as oleostearinor tallow stearin (“pressed tallow”), it is generally in the form of hard, brittle cakes or tablets. It is white, odourless and tasteless.

The heading excludes products which have been emulsified, mixed or otherwise prepared (heading 15.16, 15.17 or 15.18).

15.04 – Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

1504.10 – Fish-liver oils and their fractions

1504.20 – Fats and oils and their fractions, of fish, other than liver oils

1504.30 – Fats and oils and their fractions, of marine mammals

This heading covers fats and oils and their fractions, derived from several varieties of fish (cod, halibut, menhaden, herring, sardines, anchovy, pilchard, etc.) or marine mammals (whales, dolphins, seals, etc.). They are extracted from the body or liver of the fish or marine mammal or from waste thereof. They usually have a characteristic fishy smell and a disagreeable taste, and vary in colour from yellow to reddish-brown.

Cod liver and halibut liver and other fish liver yield oils with a high content of vitamins and other organic substances. They are, therefore, chiefly used in medicine. These oils remain in this heading whether or not their vitamin content has been increased by irradiation or otherwise, but they fall in Chapter 30 when put up as medicaments, or emulsified or containing other substances added with a view to therapeutic use.

This heading also includes “fish stearin”, a solid product obtained by pressing and decanting chilled fish oil. It is a yellowish or brown substance smelling of fish, and is used for the preparation of degras, lubricants and low-grade soap.

The fats and oils derived from fish or marine mammals remain in this heading when refined, but are excluded if partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised (heading 15.16).

15.05 – Wool grease and fatty substances derived therefrom (including lanolin).

Wool grease is a sticky fat with a disagreeable odour, extracted from the soapy water in which the wool has been scoured or cloth fulled. It may also be extracted from greasy wool by means of volatile solvents (carbon disulphide, etc.). Wool grease does not consist of glycerol esters and, therefore, chemically it should be regarded as a wax rather than a fat. It is employed in the preparation of lubricants and for other industrial purposes, but it is mostly used as lanolin (its refined product) or for the extraction of wool grease olein or wool grease stearin.

Lanolin, obtained by purifying wool grease, has the consistency of an ointment; it ranges in colour from yellowish-white to brown according to the degree of refining, deteriorates only very slightly in the air and has a faint, characteristic odour. Lanolin is very soluble in boiling spirit but insoluble in water, although it can absorb a large quantity of water, turning into an unctuous emulsion known as hydrated lanolin.

Anhydrous lanolin is used lor the preparation of lubricants, emulsifiable oils or dressings. Hydrated or emulsified lanolin is mainly used for the preparation of ointments or cosmetics.

Slightly modified lanolin, which retains the essential character of lanolin, and wool alcohols (also known as lanolin alcohols – mixtures of cholesterol, isocholesterol and other higher alcohols) are also covered by this heading.

The heading excludes chemically defined alcohols (generally Chapter 29) and preparations based on lanolin, for example lanolin to which medicated or perfumed substances have been added (heading 30.03 or 30.04, or Chapter 33). Also excluded are lanolins so extensively modified chemically that they have lost the essential character of lanolin, for example lanolin ethoxylated to such an extent as to be water soluble (usually heading 34.02).

When wool-grease is steam-distilled and pressed, it separates into a liquid, a solid and a residue.

The liquid, known as wool grease olein is cloudy, reddish-brown and with a faint odour of wool grease. It is soluble in alcohol, diethyl ether, motor spirit, etc. It is used as a textile greasing agent in spinning mills.

The solid part (wool grease stearin) is a waxy substance, yellow-brown in colour and smelling strongly of wool grease, soluble in boiling spirit and other organic solvents. It is used in the leather industry, for the preparation of lubricants or adhesive greases, and in the manufacture of candles or soap.

The heading excludes wool grease residues (heading 15.22).

15.06 – Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.

This heading covers all fats and oils of animal origin and their fractions, except those which are classified in heading 02.09 or in earlier headings of this Chapter. It therefore covers all animal fats not obtained from pigs, poultry, bovine animals, sheep, goats, fish or marine mammals, and all animal oils except lard oil, oleo-oil, tallow oil, oils obtained from fish or marine mammals, and oils derived from wool grease.

The heading includes in particular :

(1) Fat obtained from horses, hippopotamuses, bears, rabbits, land-crabs, turtles, etc. (including fats obtained from bone, marrow or waste of these animals).

(2) Neat’s-foot and similar oilsobtained by cold pressing the grease obtained by boiling the foot or shin bones of bovine animals, horses or sheep.

These are pale yellow, sweetish oils, stable in air, chiefly used as lubricants for delicate mechanisms (watches, sewing-machines, fire-arms, etc.).

(3) Bone oil extracted from bone fat by pressure, or by the treatment of bones with hot water. This is an odourless, yellowish liquid oil, which does not readily become rancid. It is used as a lubricant for delicate mechanisms and for dressing skins.

(4) Oil extracted from marrow. A white or yellowish product used in pharmacy and in perfumery.

(5) Egg-yolk oil extracted from hard-boiled egg-yolks by pressure or by solvents. It is a clear, golden-yellow or reddish oil, with a smell of boiled eggs.

(6) Turtle-egg oil. Pale yellow and odourless; used for food.

(7) Chrysalis oil extracted from silk-worm chrysalises. This is a reddish-brown oil with a pronounced and very disagreeable odour; it is used in soap manufacture.

This heading excludes :

(a) Pig or poultry fat (heading 02.09 or 15.01).

(b) Fats of bovine animals, sheep or goats (heading 15.02).

(d) Products consisting mainly of pyridine bases (known as Dipper’s oil, also sometimes called bone-oil) (heading 38.24).

15.07 – Soya-bean oil and its fractions, whether or not refined, but not chemically modified (+).

1507.10 – Crude oil, whether or not degummed

1507.90 – Other

Soya-bean oil is obtained by extraction from the seeds of the soya bean (Glycine max), using hydraulic or expeller presses, or solvents. It is a pale yellow, fixed drying oil used for both food and industrial purposes, e.g., in margarine and salad dressings, in the manufacture of soap, paints, varnishes, plasticisers, and alkyd resins.

The heading also includes fractions of soya-bean oil. However, soyabean lecithin, obtained from crude soya-bean oil during refining, is to be classified in heading 29.23.

Subheading Explanatory Note.

Subheading 1507.10

Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as “ crude ’’ if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any adsorption filtering process, fractionation or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided it has undergone no change in colour, odour or taste when compared with the corresponding oil obtained by pressure.

15.08 – Ground-nut oil and its fractions, whether or not refined, but not chemically modified (+).

1508.10 – Crude oil

1508.90 – Other

Ground-nut oil or peanut oil is a non-drying oil obtained from the seeds or “nuts’’ of the common ground-nut (Arachis hypogaea), by solvent extraction or by pressing.

The filtered and refined oil is used, for example, as a salad oil, for cooking and for making margarine. Inferior grades are used for making soaps or lubricants.

Subheading Explanatory Note.

Subheading 1508.10

See the Explanatory Note to subheading 1507.10.

15.09 – Olive oil and its fractions, whether or not refined, but not chemically modified.

1509.20 – Extra virgin olive oil

1509.30 – Virgin olive oil

1509.40 – Other virgin olive oils

1509.90 – Other

Olive oil is the oil obtained from the fruit of the olive tree (Olea europaea L.).

This heading covers:

Virgin olive oils are the oils obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions, particularly thermal conditions, that do not lead to alterations in the oil, and which have not undergone any treatment other than washing, decanting, centrifuging and filtration.

(A) Extra virgin olive oil, which is obtained under specific conditions, in particular as regards the handling of the olives prior to processing or the temperature control during processing and storage, which do not lead to any alterations in the oil. As regards its organoleptic characteristics, it is fruity and presents no defects. It has a clear, light yellow to green colour. It is suitable for consumption in its natural state. Extra virgin olive oil has a free acidity expressed as oleic acid not exceeding 0.8 grams per 100 grams and can be distinguished from the other olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33- 1981.

(B) Virgin olive oil, which is obtained under specific conditions, particularly thermal ones during processing and storage, that might lead to some slight alterations in the oil, producing organoleptic defects not exceeding the limits specified in the Codex Alimentarius Standard 33-1981. It has a specific fruity taste, a clear light yellow to green colour and is suitable for consumption in its natural state. Virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 grams per 100 grams and can be distinguished front the other olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

(C) Other virgin olive oils, which are obtained under conditions that lead to a product that may not be suitable for human consumption without further refining and includes the two categories, i.e., lampante virgin olive oil and ordinary virgin olive oil.

(D) Other includes oils obtained from the virgin olive oils of the above-listed subheadings by refining methods, which do not lead to alterations in the initial glyceride structure. It includes the following two categories:

(1) Refined olive oil has a free acidity expressed as oleic acid not exceeding 0.3 grams per 100 grams and other characteristics corresponding to those reported in the Codex Alimentarius Standard 33-1981. It is a clear, limpid oil containing no sediment. It has a light-yellow colour and no specific odour or taste and it may be suitable for human consumption.

(2) Olive oil composed of refined olive oil and virgin olive oils is oil consisting of a blend of refined olive oil and virgin olive oils fit for consumption as they are. It has a free acidity, expressed as oleic acid, of not more than 1 gram per 100 grams and its other characteristics correspond to those reported in section 3 of the Codex Alimentarius Standard 33-1981. This product has a light-yellow to green colour, and a good odour and taste.

(E) Fractions and blends of the oils described under (A) to (D) above.

This heading does not cover olive pomace oil and its blends with virgin olive oils (heading 15.10) or re-esterified oil obtained from olive oil (heading 15.16).

15.10 – 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.

1510.10 – Crude olive pomace oil

1510.90 – Other

This heading covers oils coming from olives, other than the oils of heading 15.09.

This heading includes oils obtained from olive pomace. Olive pomace is the residual solids of olives after extraction of olive oils of heading 15.09. This residual paste still contains a variable amount of water and oil.

The oils of this heading may be crude or refined or otherwise treated, provided that no modification of the glyceridic structure has taken place.

The heading also covers fractions and blends of oils or fractions of this heading with oils or fractions of heading 15.09. The most common blend consists of a mixture of refined olive pomace oil and virgin olive oils.

(A) Crude olive pomace oil, which is oil obtained by solvent-extraction or other physical treatments of the residues left after the extraction of olive oils of heading 15.09. This oil can be distinguished from those of heading 15.09 by the characteristics for this category indicated in the Standard of the International Olive Council (COI/T.15/NC No 3). It is intended for technical use or for human consumption after refining.

(B) Refined olive pomace oil,which is oil obtained from crude olive pomace oil by refining methods, which do not lead to alterations in the initial glyceridic structure.

Refined olive pomace oils include:

(1) Refined olive pomace oil: it has a free acidity, expressed as oleic acid, of not more than 0.3 grams per 100 grams and other characteristics corresponding to those reported in the Codex Alimentarius Standard 33-1981 for this category. This product has a light-yellow to brownish yellow colour, an acceptable odour and taste, and is suitable for human consumption; however, it may be sold directly to the consumer only if permitted in the country of retail sale.

(2) Olive pomace oil is the oil consisting of a blend or refined olive pomace oil and extra virgin olive oil (A) and/or virgin olive oil (B). It has a free acidity, expressed as oleic acid, of not more than 1 grams per 100 grams and other characteristics corresponding to those reported in the Codex Alimentarius Standard 33-1981 for this category. This product has a light-yellow to green colour, a good odour and taste, and it’s fit for human consumption.

This heading does not cover re-esterified oil obtained from olive oil (heading 15.16).

15.11 – Palm oil and its fractions, whether or not refined, but not chemically modified (+)

1511.10 – Crude oil

1511.90 – Other

Palm oil is a vegetable fat obtained from the pulp of the fruits of oil palms. The main source is the African oil palm (Elaeis guineensis) which is native to tropical Africa but is also grown in Central America, Malaysia and Indonesia; other examples are Elaeis melanococca (also known as noli palm) and various species of Acrocomia palms, including the Paraguayan palm (coco mbocaya), originating in South America. The oils are obtained by extraction or pressing and may be of various colours depending on their condition and whether they have been refined. They are distinguishable from palm kernel oils (heading 15.13), which are obtained from the same oil palms by having a very high palmitic and oleic acid content.

Palm oil is used in the manufacture of soap, candles, cosmectic or toilet preparations, as a lubricant, for hot-dipped tin coating, in the production of palmitic acid, etc. Refined palm oil is used as a food stuff, e.g., as a frying fat, and in the manufacture of margarine.

This heading does not cover palm kernel oil or babassu oil (heading 15.13).

Subheading Explanatory Note.

Subheading 1511.10

See the Explanatory Note to subheading 1507.10.

15.12 – 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:

1512.11 – – Crude oil

1512.19 – – Other

– Cotton-seed oil and its fractions:

1512.21 – – Crude oil, whether or not gossypol has been removed

1512.29 – – Other

(A) SUNFLOWER-SEED OIL

This oil is obtained from the common sunflower (Helianthus annuus) and is a light golden-yellow oil. It is used as a salad oil and in margarine and lard substitutes. The oil has semi-drying properties which render it useful in the paint or varnish industries.

(B) SAFFLOWER OIL

The seeds of the safflower (Carthamus tinctoris), which is a very important dye plant, furnish a drying, edible oil. This is used in foods and medicines, for alkyd resins, paints and varnishes.

This is the most important of the semi-drying oils and is obtained from the kernels of the seeds of several species of the genusGossypium. Cotton-seed oil has a wide range of industrial uses, e.g., in leather dressing, in the manufacture of soap, lubricants, glycerol and waterproofing compositions, and as a base for cosmetic creams. The pure refined oil is of great value as a salad or cooking oil and for making margarine and lard substitutes.

Subheading Explanatory Note.

Subheadings 1512.11 and 1512.21

See the Explanatory Note to subheading 1507.10

15.13 – Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified (+).

– Coconut (copra) oil and its fractions:

1513.11 – – Crude oil

1513.19 – – Other

– Palm kernel or babassu oil and fractions thereof:

1513.21 – – Crude oil

1513.29 – – Other

(A) COCONUT (COPRA) OIL

This oil is obtained from the dried flesh or copra (as it is called) of the coconut (Cocos nucifera). Fresh coconut flesh can also be used. This non-drying oil is pale yellow or colourless and is solid below 25 °C. Coconut oil is used in soaps, in cosmetic or toilet preparations, for making lubricating greases, synthetic detergents, laundering or cleaning preparations and as a source of fatty acids, fatty alcohols and methyl esters.

Rifined coconut oil is edible and is used for food products such as margarine, dietary supplements.

(B) PALM KERNEL OIL

This white oil is obtained from the kernel of the nut, rather than the pulp of the fruits of oil palms, mainly the African oil palm Elaeis guineensis (see Explanatory Note to heading 15.11). It is extensively used in the margarine and candy industries, as it has a pleasant odour and nutty flavour. It is also used in the manufacture of glycerol, shampoos, soap and candles.

This non-drying oil is obtained from the babassu palm Orbignya martiana and O. oleifera. It is expressed from the kernel of the nut of the fruits.

Babassu oil is used in making industrial products, e.g., soap. When refined it is used as substitute for palm kernel oil in food products.

Chapter 15 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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