1518 00 91 — Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified (excl. those of heading 1516 and linoxyn [oxidised linseed oil])

1518 Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, oxidized in air purges, polymerized by heating in vacuum or inert gas, or chemically modified by means other than those of the products of heading 1516; unfit for human consumption mixtures or finished products of animal or vegetable fats or oils or fractions of p azlic fats or oils of this Chapter, not elsewhere specified or included

(A) Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, oxidized by air purges, polymerized by heating in vacuum or in an inert gas, or chemically modified by other than the products of heading 1516. This includes animal or vegetable fats and oils and their fractions, subjected to processes that change their chemical structures y and thereby improve their viscosity, ability to dry (i.e., the property of oxygen absorption in air and the formation of an elastic film) or change their other properties, provided that they retain their original basic structurus and are not elsewhere specifically named, for example:

(1) Boiled or oxidized oils obtained by heating oils, usually with the addition of small amounts of oxidizing agents. These oils are used in the paint industry. (2) Oxidized by a cart of stuffy purge oil, partially oxidized and polymerized oils obtained by blowing air through the oil when heated. They are used for the production of insulating varnishes, skin imitations and, in a mixture with mineral oils, lubricants (compounded oils). Linoxine, a semi-solid rubber-like product which is a highly oxidized flaxseed oil used in the manufacture of linoleum, is also included in this heading. (3) Dehydrated castor oil obtained by dehydrating castor oil in the presence of a catalyst. It is used in the manufacture of paints or varnishes. (4) Sulfurized oils are oils treated with sulfur or sulphur chloride with c sprue polymerization of their molecules. Oil treated in this way, you dry d faster and form a film that absorbs less water than a conventional film of dried oil and has greater mechanical strength. Sulfurized oils are used to produce anti-corrosion paints and varnishes. If the process continues, a solid product (factis derived from oils) is produced (heading 4002). (5) Oils polymerized by heating in a vacuum or inert gas. These are some oils (especially flaxseed and tung), subjected to polymerization simply by heating, without oxidation, at a temperature of 250 - 300 ̊C or in vacuum, or in inert carbon dioxide gas. In this process, thick oils are obtained, usually called polymerized oils, used in the production of varnishes, forming, in particular, a flexible and waterproof film. Polymerized oils from which the unpolymerized part (tech oils) has been removed and mixtures of polymerized oils are classified in this heading. (6) Other modified oils of this heading, including: (a) maleic oils obtained by processing, for example, soybean oil with a certain amount of maleic anhydride at a temperature of 200 ̊C and above in combination with polyalcohol in an amount sufficient to esterify additional acid groups. Maleino oils obtained by this method have x irrigated drying properties; (b) drying oils (such as flaxseed), to which small amounts of siccatives were added in the cold (for example, lead borate, zinc naphthenate, cobalt resinate) in order to improve their drying properties. These oils are used instead of boiled oils in the manufacture of varnishes or paints. They are very different from the finished liquids of heading 3211 (which are concentrated solutions of siccatives) and are not to be confused with these products; (c) epoxidated oils obtained by processing, for example, soybean oil with nadacetic acid prepared in advance or on site by reaction between hydrogen peroxide and acetic acid in the presence of a catalyst. They are used as plasticizers or stabilizers, for example, for vinyl resins; (d) brominated oils used as an emulsion or suspension stabilizing agent for essential oils in the pharmaceutical industry.

(B) Inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. This includes, inter alia, used frying oil containing, for example, rapeseed oil, soya-bean oil and a small quantity of animal fat, used in the preparation of animal feeds. The heading also covers hydrogenated, interesterified, re-esterified or elaidinised fats and oils or their fractions, where two or more fats or oils have been modified. The heading excludes: (a) fats or oils merely denatured in the ordinary way (see Note 3 to this Chapter); (b) hydrogenated, interesterified, re-esterified or elaidinised fats and oils or their fractions, where only one fat or oil has been modified (heading 1516); (c) preparations of a kind used in animal feeding (heading 2309); (d) sulphonated oils (i.e., treated with sulphuric acid) (heading 3402).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) pig fat or poultry fat of heading 0209;

(b) cocoa butter, fat and oil (heading 1804);

(c) edible preparations containing by weight more than 15 % 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, sulphonated oils or other goods of Section VI; or

(f) factice derived from oils (heading 4002).

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

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.

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

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. In subheadings and subheadings 1507 10, 1508 10, 1510 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 110 0, 1515 50 190 0, 1515 90 210 0, 1515 90 290 0, 1515 90 500 0 – 1515 90 690 0 and 1518 00 310 0:

(a) non-volatile oils of vegetable origin in liquid or solid form obtained by pressing shall be considered as “raw” unless they have undergone any other treatment than the following:

decantation within a normal period of time,

centrifugation or filtration, provided that only mechanical force such as gravity, pressure or centrifugal force (excluding any adsorption filtration process or any other physical or chemical process) has been used to separate the oils from their solid constituents;

(b) non-volatile oils of vegetable origin in liquid or solid form obtained by extraction shall continue to be considered “raw” if they cannot be distinguished by color, smell, taste or recognized special analytical properties from oils and fats of vegetable origin obtained under pressure;

(c) the term “raw oils” includes soybean oil refined with hydration and cotton oil purified from gossypol.

2. В субпозиции 1510 10 термин «масло оливковое из жмыха сырое» означает масло со следующими характеристиками:

(a) with one of the following wax content values:

(i) the wax content is greater than 350 mg/kg provided that the erythrodiol and uvaol content is greater than 4.5%; or

(ii) the wax content of more than 300 mg/kg but not more than 350 mg/kg provided that:

the total content of aliphatic alcohols more than 350 mg / kg, and

- the content of erythrodiol and uvaol is more than 3.5%;

(b) with a monopalmitate content of 2-glyceryl not exceeding 1.4%;

(c) the total content of transoleic isomers not exceeding 0.20 % and the total content of translinoleic + translinolenic isomers not exceeding 0.10 %.

3. Subheadings 1522 00 310 0 and 1522 00 390 0 do not include:

(a) residues from the treatment of fatty substances containing oil having an iodine index of less than 70 or more than 100;

(b) residues formed during the treatment of fatty substances containing oil having an iodine index greater than 70 or less than 100, the peak area of which, representing the retained volume of -sitosterol, is less than 93.0% of the total peak area of sterol.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. In this group:

the term “packaging” means all types of packaging intended for packing, storing and transporting goods, including transport packagings forming an independent transport unit;

The term “net mass” means the mass of the product per packaging unit, excluding the mass of the packaging unit.