WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
15.12 Sunflower-seed, saftlower or cotton-seed oil snd fractions thereof, whether or not refined, but not chemically modified (+). - Sunflower-seed or saMowm oil and fractions thereof: 1512.11 - - Crudeoil 1512.19 - - Other - Cotton-seed oil and its fractions : 1512.21 - - Crude oil, whether or not gossypol has been removed 1512.29 - - Other (A) SUNFLOWER-SEED OIL This oil is obtained fiom the common sunflower (Helianthus annuus) and is a li ht golden-yellow oil. It is used as a salad oil and in margarine and lard substitutes. The oil as semi-drying properties which render it useful in the paint or varnish industries. i? (B) SAFFLOWER OIL a The seeds of the safflower Carthamus tiactoris), which is a very im ortant dye plant, furnish a drymg, edible oil. T is is used in foods and medicines, for alky resins, paints and varnishes. (C) COTTON-SEED OIL This is the most important of the seeds of several species of the genus industrial uses, e.g., in leather waterproofing compositions, ,and as a base for cosmetic great value as a salad or coolung oil and for making
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.