HS 1516: Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Notes 1. This Chapter does not cover: a. Pig fat or poultry fat of 0209; b. Cocoa butter, fat or oil (1804.00.00); c. Edible preparations containing by weight more than 15% of the products of 0405 (generally Chapter 21); d. Greaves (2301) or residues of 2304.00.00 to 2306; 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 (4002). 2. 1509 does not apply to oils obtained from olives by solvent extraction (1510). 3. 1518 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 1522.00.00. Note 2 Operative 1/1/22 Subheading Notes 1. For the purposes of 1509.30.00, 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 1514.11.00 and 1514.19.00, “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight. Additional Note 1. This Chapter does not cover biodiesel (which is covered in Chapter 38).