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 Chapter21);
(d) Greaves (heading No.23.01) or residues of Heading Nos.23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, costmetic 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.
- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No.15.22.
"SUBHEADING NOTE"
1. For the purpose of sub-headings 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.";