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This heading covers all fats and oils of animal origin and their fractions, except those which are classified in heading 02.09 or in earlier headings of this Chapter. It therefore covers all animal fats not obtained from pigs, poultry, bovine animals, sheep, goats, fish or marine mammals, and all animal oils except lard oil, oleo‑oil, tallow oil, oils obtained from fish or marine mammals, and oils derived from wool grease.
The heading includes in particular :(1) Fat obtained from horses, hippopotamuses, bears, rabbits, land‑crabs, turtles, etc. (including fats obtained from bone, marrow or waste of these animals). (2) Neat's‑foot and similar oils obtained by cold pressing the grease obtained by boiling the foot or shin bones of bovine animals, horses or sheep.
These are pale yellow, sweetish oils, stable in air, chiefly used as lubricants for delicate mechanisms (watches, sewing‑machines, fire‑arms, etc.). (3) Bone oil extracted from bone fat by pressure, or by the treatment of bones with hot water. This is an odourless, yellowish liquid oil, which does not readily become rancid. It is used as a lubricant for delicate mechanisms and for dressing skins. (4) Oil extracted from marrow. A white or yellowish product used in pharmacy and in perfumery. (5) Egg‑yolk oil extracted from hard‑boiled egg‑yolks by pressure or by solvents. It is a clear, golden‑yellow or reddish oil, with a smell of boiled eggs. (6) Turtle‑egg oil. Pale yellow and odourless; used for food. (7) Chrysalis oil extracted from silk‑worm chrysalises. This is a reddish‑brown oil with a pronounced and very disagreeable odour; it is used in soap manufacture. This heading excludes : (a) Pig or poultry fat (heading 02.09 or 15.01). (b) Fats of bovine animals, sheep or goats (heading 15.02). (c) Fats and oils of fish or marine mammals and their fractions (heading 15.04). (d) Products consisting mainly of pyridine bases (known as Dippel's oil, also sometimes called bone‑oil) (heading 38.24).
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