CHAPTER 15 · LEGAL NOTES
Chapter 15
The 94 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 June 9, 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 1
Statistical Note 1: 7¢/kg + 3.4%1/ Sunflower-seed oil:
Note 1
Statistical Note 1: 7¢/kg + 3.4%1/ Sunflower-seed oil: Cottonseed oil and its fractions: Crude oil, whether or not gossypol has been
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 container1/
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. Suffix Heading/ Subheading 1 2 General Special Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: 1501
Note 3
Statistical Note 3: 2%1/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared: 1516
Note 5
Statistical Note 5: 6¢/kg1/ Once-refined (subjected to alkalai or caustic wash, 20 kg Other (fully refined, washed, bleached or 40 kg Coconut (copra), palm kernel or babassu oil, and fractions thereof, whether or not refined, but not chemically modified: 1513 Coconut (copra) oil and its fractions:
Note 6
Statistical Note 6: 4%1/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: 1515 Linseed oil and its fractions:
Note 8
Statistical Note 8: 8¢/kg1/ Partially hydrogenated salad and cooking 15 kg Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included:
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.
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Classify under Chapter 15 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.