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Heading 1515 : Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
This heading covers single, fixed vegetable fats and oils and their fractions (see the General Explanatory Note, Part (B)) other than those specified in headings 15.07 to 15.14. The following are of particular commercial importance :(1) Linseed oil, obtained from the seeds of the flax plant (Linum usitatissimum). This oil is one of the most important of the drying oils. Linseed oil varies from yellow to brownish in colour and has an acrid taste and smell. On oxidation it forms a very tough elastic film. The oil is used chiefly in making paints, varnishes, oil cloth, putty, soft soap, printing inks, alkyd resins or pharmaceuticals. Cold‑pressed linseed oil is edible. (2) Maize (corn) oil, obtained from the kernels of maize or Indian corn. The crude oil has many industrial uses, e.g., in making soap, lubricants, leather dressing, etc. The refined oil is edible and is used for cooking, in bakeries, for mixing with other oils, etc. Maize oil is a semi‑drying oil. (3) Castor oil comes from the seeds of Ricinus communis. It is a non‑drying, thick, generally colourless or lightly coloured oil, which was formerly used chiefly in medicine as a purgative, but is now used in industry as a plasticiser in lacquers or nitrocellulose, in the production of dibasic acids, elastomers or adhesives, surface‑active agents, hydraulic fluids, etc. (4) Sesame oil, obtained from the seeds of an annual herb, Sesamum indicum. It is a semi‑drying oil, the finer grades of which are used in shortenings, salad oil, margarine and similar food products, and in medicines. The poorer grades are used for industrial purposes. (5) Tung oil, (China‑wood oil) obtained from the seeds of different species of the genus Aleurites (e.g., A. fordii, A. montana). It is pale yellow to dark brown in colour, dries very rapidly and has preservative and waterproofing qualities. Its main use is in the manufacture of varnishes and paints (6) Jojoba oil, often described as a liquid wax, a colourless or yellowish, odourless liquid, consisting mainly of esters of higher fatty alcohols, obtained from the seeds of desert shrubs of the genus Simmondsia (S. californica or S. chinensis), used as a substitute for sperm oil, e.g., in cosmetic preparations. (7) The products known as vegetable tallows (chiefly Borneo tallow and Chinese vegetable tallow), obtained by processing certain oleaginous seeds. Borneo tallow is in the form of crystalline or granular cakes, white outside and greenish‑yellow inside. Chinese tallow is a solid, waxy substance, greenish in colour and with a slightly aromatic odour, oily to the touch. (8) The products known by the trade as myrtle‑wax and Japan wax, which are actually vegetable fats. Myrtle wax, extracted from various kinds of myrtle berries, is presented in the form of hard, greenish‑yellow cakes with a waxy appearance and a characteristic odour reminiscent of balsam. Japan wax is a substance extracted from the fruit of several varieties of Chinese or Japanese trees of the Rhus family. It takes the form of greenish, yellowish or white, waxy-looking tablets or discs, crystalline and brittle, with a faintly resinous odour. Subheading Explanatory Note. Subheadings 1515.11 and 1515.21
See the Explanatory Note to subheading 1507.10.
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