WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
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 ressing tallow (i.e., oleo-oil, tallow oil and oleostearin). In these processes the lard or tallow is geld 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 pressin in dry rendering which is conducted at higher temperature to remove the residual fat from &e 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 coId pressing of lard or other rendered pig fat. It is a yellowish liqwd with a faintly greasy odour and pleasant taste, used in certam 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 rollin or smoothin is composed mainly of the glyceride of oleic acid (triolem). Oleo-oil is c iefly used or Itthe manufacture of edible products, such as margarine or imitation lard, and as a lubricant. f & Tallow oil (inedible oleo-oil) is a ellowish liquid, smells of tallow, and turns rancid very easily when exposed to air. It is used or soap-malung 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 almitic acids (tristearin and tnpalmitin). Known as oleostearin or tallow stearin (" pressed ta low "), it is generally in the form of hard, brittle cakes or tablets. It is white, odourless and tasteless. The heading excludes roducts which have been emulsified, mixed or otherwise prepared (heading l5.16,15.17 or 1918).
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.