WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
15.14 - Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically rnoditied (+). - Low erucic acid rape or colza oil and its fractions : - - Crudeoil 1514.19 - - Other 1514.11 - Other : - - Crude oil 1514.99 - - Other 15 14.9 1 (A) RAPE OR COLZA OILS The seeds of several species of Brassica, particularly B. napus and 3. rapa (or B. campestris), yield semi-drymg oils with similar characteristics, which are classified commercially as rape or colza oils. These oils generally contain high levels of erucic acid. This heading also covers low erucic acid rape seed oil and colza seed oil (which are produced fiom the low erucic acid oil bearing seeds of specially developed strains of rape or colza), e.g., canola oil or the European rape or colza oil " double zero ". The are used for salad dressings, in the manufacturing of mar arine, etc. They are also use for making industrial products, e-g., as a lubricant additive. f h e refined oils, generally referred to as colza oil, are also edible. 7' (B) MUSTARD OIL This is a fixed vegetable oil obtained from, for example, the following three species : white mustard (Sinupsis alba and Brassica hirta), black mustard (Brmsica nigra) or Indian mustard (Brmsicajuncea). It generally contains a high level of erucic acid and is used, e.g., in medicines, for cooking or in industrial products.
Subheading Explanatory Note. Subheadings 1514.11 and 1514.91 See the Explanatory Note to subheading 1507.10. -
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.