Division Notes to Chapter 15 (extract from the Notes to this Chapter of the CN)

‘1.

This chapter does not cover:

1. (a)

   pig fat or poultry fat on heading 0209;

2. (b)

   cocoa butter, fat and oil (heading 1804);

3. (c)

   edible preparations containing by weight more than 15 % of the products of heading 0405 (generally Chapter 21);

4. (d)

   greaves (heading 2301) or residues of headings 2304 to 2306;

…

3.

Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are 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 1522.’