Archived – Standard Classification of Goods (SCG) - Notes 1996-2001

Section III:  Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

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

Notes.

1. This Chapter does not cover:
   1. Pig fat or poultry fat of heading No. 02.09;
   2. Cocoa butter, fat or oil (heading No. 18.04);
   3. Edible preparations containing by weight more than 15% of the products of heading No. 04.05 (generally Chapter 21);
   4. Greaves (heading No. 23.01) or residues of headings Nos. 23.04 to 23.06;
   5. Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
   6. 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.