WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
15.15 Other fixed ve etable fats and oils (includin 'ojoba oil) and their fractions, whether or not refined, ut not chemically modified bj. % - Linseed oil and its fractions : 1515.11 - - Crudeoil 1515.19 - - Other 1515.21 1515.29 1515.30 1515.50 1515.90 - Maize (corn) oil and its fractions : - - Crude oil - - Other - Castor oil and its fractions - Sesame oil and its Eractions - Other This heading covers single, fixed vegetable fats and oils and their fractions (see the General Ex lanatory Note, Part (B)) other than those specified in headings 15.07 to 15.14. The fol owing are of particular commercial importance : P I (1) Linseed oil, obtained from the seeds of the flax plant Linum usitatissimum). This oil is one of the most important of the drying oils. Linseed oi varies from yellow to brownish in colour and has an acrid taste and smell. On oxidation it forms a very tough elastic film. The oil is used chiefly in making paints, varnishes, oil cloth, putt , soft soap, printing inks, alkyd resins or pharmaceuticals. Cold-pressed linseed oil is edib e. r (2) Maize (corn) oil, obtained from the kernels of maize or Indian corn. The crude oil has man industrial uses, e.g., in makin soap, lubricants, leather dressing, etc. The refined oil is e ible and is used for cooking, in akeries, for mixing with other oils, etc. Maize oil is a semi-drying oil. B % (3) Castor oil comes from the seeds of Ricinus communis. It is a non- ing, thick, generally colourless or lightly coloured oil, which was formerly used chie y m mediclne as a pur ative, but is now used in industry as a plasticiser in lac uers or nitrocellulose, in the ro uction of dibasic acids, elastomers or adhesives, sur ace-active agents, hydraulic Ruids, etc. % P Sesame oil, obtained from the seeds of an annual herb, Sesamum indicum. It is a semi-drying oil, the finer grades of which are used in shortenings, salad oil, margarine and similar food products, and in medicines. The poorer grades are used for industrial purposes. the seeds of different species of the genus yellow to dark brown m colour, dries very qualities. Its main use is in the manufacture (6) Jojoba oil, often described as a liquid wax, a colourless or yellowish, odourless liquid, consistin mainly of esters of hi her fatty alcohols, obtained fiom the seeds of desert shrubs o the genus Simmondria califontic. or S. chinemis), used as a substitute for sperm oil, e.g., in cosmetic preparations. &. f (7) The products known as vegetable tallows (chiefly Borneo tallow and Chinese ve etable tallow , obtained by processin certain oleaginous seeds. Borneo tallow is in the o m of crysta line or granular cakes, w ite outside and greenish-yellow inside. Chinese tallow is a solid, waxy substance, greenish in colour and with a slightly aromatic odour, oily to the touch. t l tp (8) The products known by the trade as myrtle-wax and Japan wax, which are actually vegetable fats. Myrtle wax, extracted from various kinds of myrtle berries, is presented in the form of hard, greenish-yellow cakes with a waxy appearance and a characteristic odour reminiscent of balsam. Japan wax is a substance extracted from the fruit of several varie.ties of Chinese or Ja anese trees of the Rhus family. It takes the form of greenish, yellowish or white, waxy-loo ing tablets or discs, crystalline and brittle, with a faintly resinous odour. e
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.