WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
15.13 - Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemicaIly modified (+). - Coconut (copra) oil and its fiactions : 1513.11 - - Crude oil 1513.19 - - Other - Palm kernel or babassu oil and fiactions thereof: 1513.21 - - Crude oil 1513.29 - - Other (A) COCONUT (COPRA)OIL This oil is obtained from the dried flesh or copra as it is called) of the coconut Cocos nucifera). Fresh coconut flesh can also be used. his non-drymg oil is pale ye1 ow or colourless and is solid below 25 O C . Coconut oil is used in soaps, in cosmetic or toilet preparations, for making lubricating greases, synthetic detergents, laundering or cleaning preparations and as a source of fatty acids, fatty alcohols and methyl esters. f & Refined coconut oil is edible and is used for food products such as margarine, dietary supplements. (B) PALM KERNEL OIL This white oil is obtained from the kernel of the nut, rather than the ulp of the h i t s of oil alms, maid the African oil palm Elaeis guineemis (see %x lanatory Note to Reading 15.117. It is extensively used in the margarine and candy in ustries, as it has a pleasant odour and nutty flavour. It is also used in the manufacture of glycerol, shampoos, soap and candles. 'A (C) BABASSU OIL This non-dryin oil is obtained from the babassu palm Orbignya martiana and 0. oleifera. It is expressed om the kernel of the nut of the h i t s . f Babassu oil is used in making industrial products, e.g., soap. When refined it is used as a substitute for palm kernel oil in food products.
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.