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Heading 1513 : Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
(A) COCONUT (COPRA) OIL
This oil is obtained from the dried flesh or copra (as it is called) of the coconut (Cocos nucifera). Fresh coconut flesh can also be used. This non‑drying oil is pale yellow or colourless and is solid below 25 °C. Coconut oil is used in soaps, in cosmetic or toilet preparations, for making lubricating greases, synthetic detergents, laundering or cleaning preparations and as a source of fatty acids, fatty alcohols and methyl esters.
Refined coconut oil is edible and is used for food products such as margarine, dietary supplements. (B) PALM KERNEL OIL
This white oil is obtained from the kernel of the nut, rather than the pulp of the fruits of oil palms, mainly the African oil palm Elaeis guineensis (see Explanatory Note to heading 15.11). It is extensively used in the margarine and candy industries, as it has a pleasant odour and nutty flavour. It is also used in the manufacture of glycerol, shampoos, soap and candles. (C) BABASSU OIL
This non‑drying oil is obtained from the babassu palm Orbignya martiana and O. oleifera. It is expressed from the kernel of the nut of the fruits.
Babassu oil is used in making industrial products, e.g., soap. When refined it is used as a substitute for palm kernel oil in food products. Subheading Explanatory Note. Subheadings 1513.11 and 1513.21
See the Explanatory Note to subheading 1507.10.
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