WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
15.09 Olive oil and its fractions, whether or not refined, but not chemically modified. 1509.10 - Virgin 1509.90 - Other Olive oil is the oil obtained from the fruit of the olive tree (Olea europaea L.). This heading covers : (A) Virgin olive oils, which are obtained from the fruit of the olive tree solely b mechanical or other physical means (e-g., b pressing) under conditions, and artlc arly thermal R J i" conditions, that do not lead to eterioration of the oil. They must ave undergone no treatment other than washing, decantation, centrifugation or filtration. Virgin olive oils include : (1) Virgin olive oil suitable for consumption in the natural state. It has a clear, light yellow to green colour and a specific odour and taste. (2) Lampante olive oil, which has either an off-flavour taste or odour, or a fiee fatty acid content (expressed in terms of oleic acid) exceedin 3.3 g per 100 g or both these characterishcs. It may be used as such for technica purposes or, after refining, for human consumption. (B) Refined olive oil, which is obtained from the virgin olive oils referred to under Part (A) above by refining methods which do not lead to alterations in the initial glyceridic structure, or to any other modification of the structure of the constituent fatty acids. Refined olive oil is a clear, limpid oil containing no sediment and with a free fatty acid content (expressed in terms of oleic acid) not exceeding 0.3 g per 100 g. It has a yellow colour and no specific odour or taste and is suitable for human consumption either by itself or as a blend with virgin olive oil. (C) Fractions and blends of the oils described under (A) and (B) above. The virgin olive oils of Part (A) can be distinguished from the oils of Parts (B) and (C) as follows : (1) Olive oils of this heading are considered to be "virgin" if their K 270 extinction coefficient (determined according to the Codex Alimentarius Commission method CACIRM 26 - 1970) is less than 0.25 or if, where it exceeds 0.25, it does not exceed 0.11 after the sample has been treated with activated alumina. Oils having a free fatty acid content (expressed in terms of oleic acid) exceeding 3.3 g per 100 g may, after passage over activated alumina, have a K 270 extinction coefficient exceeding 0.1 1. In this case, after undergoing neutralisation and decolourisation in the laboratory, they must have the following characteristics : - a K 270 extinction coefficient not exceeding 1.1 an extinction coefficient variation, in the 270 nanometer region, exceeding 0.01 and not exceeding 0.16 (2) Olive oils of this heading are considered to be refined if their free fatty acid content (expressed in terms of oleic acid) does not exceed 0.3 g per 100 g. The absence of re-esterified oils may be confinned by determination of the sum of the palmitic and stearic acid contents at the 2-position in the tnglycerides (according to IUPAC method No. 2210, 6th Edition 1979). This sum (expressed as a ercentage of the total fatty acids at the 2- osition) must be less than 1.5 % for virgin olive oi s and less than 1.8 % for refined olive 01. s. P P The olive oils of this heading can be distinguished from those of heading 15.10 by a negative Bellier reaction. In some cases, the presence of olive-residue oil can be established only by investigating the triterpenic diols in the unsaponifiable f'raction. This heading does not cover olive-residue oil and blends of olive oil and olive-residue oil (heading 15.10) or re-esterified oil obtained from olive oil (heading 15.16).
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.