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The pig fat of this heading is restricted to fat free of lean meat; such fat falls in the heading even if suitable only for industrial use. Meat in forms commonly eaten as such is excluded (heading 02.03 or 02.10 as the case may be, for example, streaky pork and similar meats interlarded with a high proportion of fat, and fat with an adhering layer of meat).
This heading includes, in particular, the fat found mainly round the pig's viscera and which, when rendered, or otherwise extracted, is classified in heading 15.01.
Fat of domestic or wild poultry (e.g., of geese), not rendered or otherwise extracted, also falls in the heading; when rendered or otherwise extracted it is excluded (heading 15.01).
Fat from marine mammals is excluded (Chapter 15).
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