WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
15.10 - Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09. This heading covers oils obtained from olives, other than the oils of heading 15.09. The oils of this heading may be crude or refined or otherwise treated, provided that no modification of the glyceridic strucfme has taken place. The heading includes olive-residue oil, which is obtained by means of solvent-extraction from the residues left after the olives have been pressed to produce olive oil of heading 15.09. Crude olive-residue oil may be rendered edible by refining methods which do not lead to alterations in the initial glyceridic structure. The resulting oil is clear, limpid and of a yellow to yellow-brown colour, contains no sediment and has no off-flavour odour or taste. The headin also covers fractions and blends of oils or fractions of this heading with oils or fractions o heading 15.09. The most common blend consists of a mixture of refined olive-residue oil and virgin olive oil. f The absence of re-esterified oils may be confirmed by determination of the sum of the palmitic and stearic acid contents at the Zposition in the triglycerides, which must be lower than 2.2 % (see the Explanatory Note to heading 15.09). The oils of this heading may be distinguished from those of heading 15.09 by a positive Bellier reaction. In ,some cases, the presence of olive-residue oil can be established only by investigating the triterpenic diols in the unsaponifiable fraction. This heading does not cover re-esterified oil obtained from olive oil (heading 15.16). 15.11- Palm oil and its fractions, whether or not refined, but not chemically modified (+). - Crudeoil 1511.90 - Other 1511.10 Palm oil is a vegetable fat obtained from the ulp of the h i t s of oil alms. The main source is the African oil palm (Elaeis pineensis) whic is native to tm ical Ifiica but is also grown in Central America, Malaysia and Indonesia; other examples are laeis melaizococce (also known as noli palm) and various species of Acrocamia alms, includin the Paraguayan palm (coco rnbocaya), originating in South America. The oi s are obtained y extrachon or pressin and may be of varlous colours dependin on their condition and whether they have been re ined. They are distin ishable from palm ernel oils heading 15.13), which are obtained from the same oil palms y having a very high palmitic an oleic acid content. ?, g f r i a % F Palm oil is used in the manufacture of soap, candles, cosmetic or toilet preparations, as a lubricant, for hot-dipped tin coating, in the reduction of palmitic acid, etc. Refined palm oil is used as a food stuff, e.g., as a fi-ymg fat, an in the manufacture of margarine. This heading does not cover palm kernel oil or babassu oil (heading 15.13).
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.