WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
15.04 - Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. 1504.10 - Fish-liver oils and their fractions 1504.20 - Fats and oils and their fractions, of fish, other than liver oils 1504.30 - Fats and oils and their fractions, of marine mammals This heading covers fats and oils and their fractions, derived fi-om several varieties of fish (cod, halibut, menhaden, herring, sardines, ancho ilchard, etc.) or marine mammals (whales, dolphins, seals, etc.). They are extracted from e ody or liver of the fish or marine mammal or from waste thereof. They usually have a characteristic fishy smell and a disagreeable taste, and vary in colour fiom yellow to reddish-brown. XI Cod liver and halibut Liver and other fish Liver 'eld oils with a high content of vitamins and other organic substances. They are, therefore, chie y used in medicine. These oils remain in this heading whether or not their vitamin content has been increased by irradiation or otherwise, but they fall in Chapter 30 when put up as medicaments, or emulsified or containing other substances added with a view to therapeutic use. P This heading also includes " fish stearin ", a solid product obtained b ressing and decanting chilled fish oil. It is a yellowish or brown substance smelling of $[ and is used for the preparation of degras, lubricants and low-grade soap. The fats and oils derived fiom fish or marine mammals remain in this headin when refined, but are excluded if partly or wholly hydrogenated, inter-esterified, re-esteri led or elaidinised (heading 15.16). k
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.