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The fats of this heading may be obtained by any process, e.g., by rendering, pressing or solvent-extraction. The most commonly used processes are wet rendering (steam or low-temperature) and dry rendering. In the dry rendering process a portion of the fat is drained off by application of high temperature; another portion of the fat is pressed out and added to the drained-off fat. In some cases, the remainder of the fat contained in the residues may be solvent-extracted.

Subject tothe above considerations, the heading includes :
- Lard, an edible soft creamy white solid or semi-solid fat obtained from the fatty tissue of pigs. Depending on the production method and the fatty tissue used, different lards are produced. For example, the best grade of edible pig fat is obtained, generally by dry rendering, from the internal fat of the abdomen of the pig. Most lards are deodorised and in some cases, antioxidants may be added to prevent rancidity.
Lard containing bay leaves or other spices, added only in small quantities insufficient to change its essential character, is classified in this heading, but edible mixtures or preparations containing lard are excluded (heading 15.17).
- Other pig fats, including bone fat, fats obtained from waste and other inedible fats for uses other than human consumption, such as for manufacturing and animal feeding.
- Poultry fats, including bone fat and fats obtained from waste.
Bone fatobtained from fresh bones is a white or yellowish fat with the consistency and smell of tallow; but from stale bones it is soft, granular, dirty yellow or brown, with a disagreeable odour. It is used in soap or candle making and as a lubricant.
Fats obtained from waste are carcass fats, fats from certain other animal waste or residues (tongue parings, paunches, trimming, etc.) or greases obtained from the trimming or cleaning of skins. They generally have the following characteristic features : dark colour, unpleasant odour, higher content of e.g., free fatty acids (oleic, palmitic, etc.), cholesterol and impurities, and lower melting point than the lard or other fats of this heading. They are mainly used for technical purposes.
These fats may be crude or refined. Refining is effected by neutralisation, by treatment with Fuller's earth, insufflation with superheated steam, filtering, etc.
These products are used in the preparation of foods, for manufacturing ointments, soaps, etc.
The heading also excludes :

(a) Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, of heading 02.09.

(b) Lard stearin and lard oil (heading 15.03).

(c) Fats obtained from animals other than those mentioned in this heading (heading 15.02, 15.04 or15.06).

(d) Bone oil of heading 15.06.

(e) Imitation lard (heading 15.17).

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