WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
15.01 - Pig fat (includinglard) and poultry fat, other than that of heading 02.09 or 15.03. - Lard 1501.20 - Other pig fat 1501.90 - Other 1501.10 The fats of this heading may be obtained by any process, e.g., by rendering, pressing or solventextraction; The most commonly used processes are wet rendering (steam or low-temperature) and dry rendering. In the dry renderin rocess a portion of the fat is drained off by ap lication of high temperature; another portion o t e fat is pressed out and added to the drained-o fat. In some cases, the remainder of the fat contained in the residues may be solvent-extracted. fR g Subject to 4he above considerations, the heading includes : - Lard, an edible soft creamy white solid or semi-solid fat obtained from the fatty tissue of pigs. De ending on the production method and the fa tissue used, different lards are producecf For example, the best grade of edible pig at is obtained, rendering, from the internal fat of the abdomen of the ig. Most lards are eodonsedby andmy in some cases, antioxidants may be added to prevent ranci$ity. ti""11y 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, incIuding 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 fiom 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 arings, paunches, trimming, etc.) or greases obtained from the trimming or cleaning of Iey generalIy have the foIlowing characteristic features : dark colour, unpleasant odour, skins. T! higher content of e.g., free fatty acids (oleic, palmitic, etc.), cholesterol and unpurities, and lower melting point than the lard or other fats of this headmg. 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, msuMation 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. @) Lard stearin and lard oil (heading 15.03). (c) Fats obtained fkom animals other than those mentioned in this heading (heading 15.02, 15.04 or 15.06). Id) Bone oil of heading 15.06. (e) Imitation lard (heading 15.17).
Notes. 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); (c) Edible preparations containing by weight more than 15 % of the products of heading 04.05 (generally Chapter 21); (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 Notes. 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.