CHAPTER 15 · LEGAL NOTES

Chapter 15

The 11 legal notes below govern classification under Chapter 15. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.

As of August 15, 2026

Chapter notes

Note 1

Chapter Note 1: This chapter does not cover: (a) Pig fat or poultry fat, of heading 0209; (b) Cocoa butter, fat or oil (heading 1804); (c) Edible preparations containing by weight more than 15 percent of the products of heading 0405 (generally chapter 21); (d) Greaves (heading 2301) or residues of headings 2304 to 2306; (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulfonated oils or other goods of section VI; or (f) Factice derived from oils (heading 4002).

Note 2

Chapter Note 2: Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

Note 3

Chapter Note 3: Heading 1518 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.

Note 4

Chapter Note 4: Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.

Additional U.S. notes

Note 1

Additional U.S. Note 1: Products of American fisheries are provided for in chapter 98.

Statistical notes

Note 1

Statistical Note 1: The unit of quantity “kg cmsc” (kilograms cows’ milk solids content) includes all cows milk components other than water.

Note 17

Statistical Note 17: 6¢/kg on contents and container Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 5¢/kg on contents and container

Note 2

Statistical Note 2: For a list of approved standards for "Certified organic", see General Statistical Note 6. Unit Rates of Duty of Quantity Article Description Stat. Suf￾fix Heading/ Subheading 1 2 General Special Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: 1501

Subheading notes

Note 1

Subheading Note 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.

Note 2

Subheading Note 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 percent by weight.

footnote

See 9904.04.50-9904.05.01.

Applies to

Classify under Chapter 15 with confidence

TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.