SECTION III   ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Chapter 15   Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
Statistical code Description Tariff rate Tariff rate (EPA) Unit
H.S. code   General Temporary WTO GSP LDC Singapore Mexico Malaysia Chile Thailand I II
15.01                            
1501.00   Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03                        
    1 Pig fat                        
  110 (1)Of an acid value exceeding 1.3 Free   (Free)     Free Free Free Free Free   KG
  120 (2)Other 10 yen/kg   8.50 yen/kg   Free             KG
  200 2 Other 7.5%   6.4%   Free 5.3%   4.3% 5.6% 5.6%   KG
15.02                            
1502.00   Fats of bovine animals, sheep or goats, other than those of heading 15.03 Free   (Free)     Free Free Free Free Free    
    - Beef tallow                        
  011 -- For feeding purposes                       KG
  019 -- Other                       KG
  090 - Other                       KG
15.03                            
1503.00 000 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 5%   4.3%   Free Free   Free Free Free   KG
15.04   Fats and oils and their fractionsm of fish or marine mammals, whether or not refined, but not chemically modified             Free          
1504.10 000 Fish-liver oils and their fractions 10%   3.5%   Free 2.9%   2.3%   3.1%   KG
1504.20 000 Fats and oils and fractinos, of fish, other than liver oils 10% or 6 yen/kg, whichever is the greater   7% or 4.20 yen/kg, whichever is the greater   Free 6.4% or 3.82 yen/kg, whichever is the greater    5.7% or 3.44 yen/kg, whichever is the greater  Free 6.4% or 3.82 yen/kg, whichever is the greater    KG
1504.30   Fats and oils and their fractions, of marine mammals                        
  010 1 Whale oil Free   (Free)     Free   Free Free Free   KG
  090 2 Other 10%   3.5%   Free 2.9%   2.3% 2.9% 3.1%   KG
15.05                            
1505.00   Wool grease and fatty substances derived therefrom (including lanolin)           Free   Free Free Free    
  100 1 Wool grease crude 2%   1.2% Free               KG
  200 2 Other 5%   3%   Free             KG
15.06                            
1506.00 000 Other animal fats and oils and their fractions, whether or not refind, but not chemically modified 7.5%   6.4%   Free 5.3%   4.3% 5.6% 5.6%   KG
15.07   Soya-bean oil and its fractions, whether or not refined, but not chemically modified                        
1507.10   Crude oil, whether or not degummed                        
  100 1 Of an acid value exceeding 0.6 17 yen/kg   10.90 yen/kg    Free             KG
  200 2 Other 20.70 yen/kg   13.20 yen/kg   Free             KG
1507.90 000 Other 20.70 yen/kg   13.20 yen/kg   Free         12.98 yen/kg   KG
15.08   Ground-nuts oil and its fractions, whether or not refined, but not chemically modified                        
1508.10   Crude oil                        
  100 1 Of an acid value exceeding 0.6 17 yen/kg   8.50 yen/kg   Free             KG
  200 2 Other 20.70 yen/kg   10.40 yen/kg   Free             KG
1508.90 000 Other 20.70 yen/kg   10.40 yen/kg   Free             KG
15.09   Olieve oil and its fractions, whether or not refined, but not chemically modified           Free Free Free Free Free    
1509.10 000 Virgin Free   (Free)                 KG
1509.90 000 Other Free   (Free)                 KG
15.10                            
1510.00 000 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09 Free   (Free)     Free Free Free Free Free   KG
15.11   Palm oil and its fractions, whether or not refined, but not chemically modified           Free   Free Free Free    
1511.10 000 Crude oil 7%   3.5% Free               KG
1511.90   Other                        
  010 1 Palm stearin 4%   2.5% Free               KG
  090 2 Other 7%   3.5% Free               KG
15.12   Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified                        
    Sunflower-seed or safflower oil and fractions thereof                        
1512.11   Crude oil                        
    1 Of an acid value exceeding 0.6 17 yen/kg   8.50 yen/kg   Free              
  110 - Sunflower-seed oil             5.31 yen/kg         KG
  210 - Safflower oil             4.25 yen/kg         KG
    2 Other 20.70 yen/kg   10.40 yen/kg   Free              
  120 - Sunflower-seed oil             6.5 yen/kg         KG
  220 - Safflower oil             5.2 yen/kg         KG
1512.19   Other 20.70 yen/kg   10.40 yen/kg   Free              
  010 - Sunflower-seed oil and its fractions             6.5 yen/kg         KG
  090 - Safflower oil and its fractions             5.2 yen/kg         KG
    Cotton seed oil and its fractions                        
1512.21   Crude oil, whether or not gossypol has been removed 17 yen/kg       Free              
  010 - Used for the manufacture of canned fish or shellfish for export     Exemption     Free   Free Free Free   KG
  090 - Other     8.50 yen/kg                 KG
1512.29   Other 17 yen/kg       Free              
  010 - Used for the manufacture of canned fish or shellfish for export     Exemption     Free   Free Free Free   KG
  090 - Other     8.50 yen/kg                 KG
15.13   Coconut (copra), palm kernel or babassu oil and fractions thereof, wheter or not refined, but not chemically modified           Free   Free Free Free    
    Coconut (copra) oil and its fractions                        
1513.11 000 Crude oil 7% or 7 yen/kg, whichever is the greater   4.5% or 5 yen/kg, whichever is the greater Free               KG
1513.19 000 Other 7% or 7 yen/kg, whichever is the greater   4.5% or 5 yen/kg, whichever is the greater Free               KG
    Palm kernel or babassu oil and fractions thereof                        
1513.21   Crude oil                        
  100 1 Palm kernel oil 7%   4% Free               KG
    2 Babassu oil             Free          
  210 (1)Of an acid value exceeding 0.6 17 yen/kg   Free   Free             KG
  220 (2)Other 20.70 yen/kg   Free   Free             KG
1513.29   Other                        
  100 1 Palm kernel oil and its fractions 7%   4% Free               KG
  200 2 Babassu oil and its fractions 20.70 yen/kg   Free   Free   Free         KG
15.14   Rape, colza or mustard oil and fractions thereof, wheter or not refined, but not chemically modified                        
    Low eruic acid rape or colza oil and its fractions                        
1514.11   Crude oil                        
  100 1 Of an acid value exceeding 0.6 17 yen/kg   10.90 yen/kg    Free             KG
  200 2 Other 20.70 yen/kg   13.20 yen/kg   Free             KG
1514.19 000 Other 20.70 yen/kg   13.20 yen/kg   Free             KG
    Other                        
1514.91   Crude oil                        
  100 1 Of an acid value exceeding 0.6 17 yen/kg   10.90 yen/kg    Free             KG
  200 2 Other 20.70 yen/kg   13.20 yen/kg   Free             KG
1514.99 000 Other 20.70 yen/kg   13.20 yen/kg   Free             KG
15.15   Other fixed vegatable fats and oils (including jojoba oil) and their fractions, wheter or not refined, but not chemically modified                        
    Linseed oil and its fractions                        
1515.11 000 Crude oil 10% or 11 yen/kg, whichever is the greater   5% or 5.50 yen/kg, whichever is the greater   Free             KG
1515.19 000 Other 10% or 11 yen/kg, whichever is the greater   5% or 5.50 yen/kg, whichever is the greater   Free             KG
    Maize (corn) oil and its fractions                        
1515.21   Crude oil                        
  100 1 Of an acid value exceeding 0.6 10 yen/kg   5 yen/kg   Free             KG
  200 2 Other 20.70 yen/kg   10.40 yen/kg   Free             KG
1515.29 000 Other 20.70 yen/kg   10.40 yen/kg   Free             KG
1515.30 000 Castor oil and its fractions 7%   4.5% Free   Free   Free Free Free   KG
1515.50   Sesame oil and its fractions                        
  100 1 Of an acid value exceeding 0.6 17 yen/kg   8.50 yen/kg   Free   5.31 yen/kg         KG
  200 2 Other 20.70 yen/kg   10.40 yen/kg   Free   6.5 yen/kg         KG
1515.90   Other                        
    1 oiticica oil and its fractions, tung oil and its fractions Free         Free Free Free Free Free    
  110 - Tung oil and its fractions     (Free)                 KG
  190 - Other     (Free)                 KG
    2 Camellia oil, Urushi wax and Haze wax and their fractions 5%       Free Free   Free Free Free    
  200 - Camellia oil and its fractions     Free       Free         KG
  300 - Urushi wax and Haze wax and their fractions     4%                 KG
  600 3 Jojoba oil and its fractions 7.5%   Free   Free Free Free Free Free Free   KG
    4 Other                        
    (1)Of an acid value exceeding 0.6 17 yen/kg   8.50 yen/kg   Free              
  410 - Rice bran oil and its fractions       4.20 yen/kg           4.13 yen/kg   KG
  510 - Other                   7.97 yen/kg   KG
    (2)Other 20.70 yen/kg   10.40 yen/kg   Free              
  420 - Rice bran oil and its fractions                       KG
  520 - Other             6.5 yen/kg         KG
15.16   Animal or vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, wheter or not refined, but not prepared           Free   Free Free Free    
1516.10 000 Animal fats and oils and their fractions 4%   (4%) Free               KG
1516.20   Vegetable fats and oils and their fractions 4%   3.5% Free                
  010 - Hydrogenated caster oil                       KG
  090 - Other                       KG
15.17   Margarine, edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16                        
1517.10 000 Margarine, excluding liquid margarine 35%   29.8%   Free     28.0%       KG
1517.90   Other                        
    1 Mixtures of animal fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, wheter or not refined, but not further prepared, not otherwise prepared                        
  110 (1)Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised 4%   (4%) Free   Free   Free Free Free   KG
  190 (2)Other 7.5%   6.4%   Free 5.3%   4.3% 5.3% 5.3%   KG
    2 Mixtures of vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, wheter or not refined, but not further prepared, not otherwise prepared                        
  210 (1)Partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised 4%   3.5% Free   Free   Free Free Free   KG
  290 (2)Other 20.70 yen/kg   13.20 yen/kg   Free             KG
  300 3 Oils of a kind used as mould release 4.8%   2.9%   Free 2.4%   1.9% 2.5% 2.5%   KG
  400 4 Shortening 15%   12.8%   Free             KG
  900 5 Other 25%   21.3%   Free             KG
15.18                            
1518.00 000 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16, inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included 4%   2.5% Free   Free   Free Free Free   KG
15.20                            
1520.00 000 Glycerol, crude, glycerol waters and glycerol lyes 5%   (5%) Free   Free   Free Free Free   KG
15.21   Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refind or coloured                        
1521.10   Vegetable waxes Free         Free Free Free Free Free    
  010 - Carunauba wax     (Free)                 KG
  090 - Other     (Free)                 KG
1521.90   Other                        
    1 Beeswax or spermaceti 15%                      
  010 - Beeswax     12.8% 6.4% Free         5.8%   KG
  091 - Spermaceti     5.3% Free   Free   Free Free Free   KG
  099 2 Other 7.5%   4.5% Free   Free   Free Free Free   KG
15.22                            
1522.00   Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes           Free   Free Free Free    
  100 1 Degras 7.5%   4.5%   Free             KG
  200 2 Other Free   (Free)       Free         KG