edible fats; animal or vegetable waxes 1501.00.00.00 第０２０９或１５０３節除外之
豬脂（包括熟豬油）及禽脂
Pig fat (including lard) and poultry fat, other than that of heading No.02.09 or 15.03
15 C
1502.00.00.00 第１５０３節除外之牛、羊脂 Fats of bovine animals, sheep or goats, other than those of heading No.15.03
0 A
15.03 豬、牛、羊硬脂及脂油，未經乳
化混合或調製者
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
1503.00.10.00 - 豬硬脂及脂油 - Lard stearin and lard oil 15 C
1503.00.90.00 - 其他 - Other 0 A
15.04 魚類及水產哺乳動物之油脂及其
餾分物，不論是否精煉，但未經 化學改質者
Fats and oils and their fractions, of fish or marine mammals, whether or not re- fined, but not chemically modified:
1504.10.00.00 -魚肝油及其餾分物 -Fish-liver oils and their fractions 0 A 1504.20.00.00 -魚類油脂及其餾分物（魚肝油除
外）
-Fats and oils and their fractions, of fish, other than liver oils
0 A
1504.30.00.00 -水產哺乳動物之油脂及其餾分物 -Fats and oils and their fractions, of marine mammals
0 A
1505.00.00.00 羊毛脂及其衍生之脂肪質（包括 純淨羊毛脂）
Wool grease and fatty substances derived therefrom(including lanolin)
0 A
1506.00.00.00 其他動物油脂及其餾分物，不論 是否精煉，但未經化學改質者
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
5 C
15.07 黃豆油及其餾分物，不論是否精
煉，但未經化學改質者
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1507.10.00.00 -粗製油，不論是否去膠質者 -Crude oil, whether or not degummed 0 A
1507.90.00 -其他 -Other
1507.90.00.10 --可食用油 --Edible oils 15 D
1507.90.00.90 --其他 --Other 15 D
15.08 花生油及其餾分物，不論是否精
煉，但未經化學改質者
Ground-nut oil and its fractions, whether or not refined, but not chemically modified:
1508.10.00.00 -粗製油 -Crude oil 5 D
1508.90.00 -其他 -Other
1508.90.00.10 --可食用油 --Edible oil 15 D
1508.90.00.90 --其他 --Other 15 D
15.09 橄欖油及其餾分物，不論是否精
煉，但未經化學改質者
Olive oil and its fractions, whether or not refined, but not chemically modified:
1509.10.00.00 -原油 -Virgin 5 A
1509.90.00 -其他 -Other
1509.90.00.10 --可食用油 --Edible oils 5 C
1509.90.00.90 --其他 --Other 5 C
1510.00.00 其他油類及其餾分物，僅由橄欖
所提煉，不論是否精煉但未經化 學改質，包括本節與第１５０９ 節之油類或其餾分物混合者
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 No.15.09
1510.00.00.10 -可食用油 -Edible oil 15 D
1510.00.00.90 -其他 -Other 15 D
15.11 棕櫚油及其餾分物，不論是否精 煉，但未經化學改質者
Palm oil and its fractions, whether or not refined, but not chemically modified:
1511.10.00.00 -粗製油 -Crude oil 0 A
1511.90 -其他 -Other
1511.90.10.00 -- 棕櫚油，其含碘指數低於48 -- Palm stearin, with an iodine index not exceeding 48
5 D
1511.90.90 -- 其他 -- Other
1511.90.90.10 ---可食用油 ---Edible oil 15 D
1511.90.90.90 ---其他 ---Other 15 D
15.12 葵花子、紅花子或棉子油及其餾
分物，不論是否精煉，但未經化 學改質者
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified:
1512.1 - 葵花子或紅花子油及其餾分物︰ - Sunflower-seed or safflower oil and fractions thereof:
1512.11.00.00 --粗製油 --Crude oil 5 C
1512.19.00 --其他 --Other
1512.19.00.10 ---可食用油 ---Edible oil 15 C
1512.19.00.90 ---其他 ---Other 15 C
1512.2 - 棉子油及其餾分物︰ - Cotton-seed oil and its fractions:
1512.21.00.00 --粗製油，不論是否去除棉子醇者 --Crude oil, whether or not gossypol has been removed
0 A
1512.29.00 --其他 --Other
1512.29.00.10 ---可食用油 ---Edible oil 15 C
1512.29.00.90 ---其他 ---Other 15 C
15.13 椰子（乾椰子肉）、棕櫚仁或巴
巴樹油及其餾分物，不論是否精 煉，但未經化學改質者
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified:
1513.1 - 椰子（乾椰子肉）油及其餾分物
︰
- Coconut (copra) oil and its fractions:
1513.11.00.00 --粗製油 --Crude oil 5 C
1513.19.00 --其他 --Other
1513.19.00.10 ---可食用油 ---Edible oil 15 C
1513.19.00.90 ---其他 --- Other 15 C
1513.2 - 棕櫚仁或巴巴樹油及其餾分物︰ -Palm kernel or babassu oil and fractions
1513.21.00.00 --粗製油 --Crude oil 5 C
1513.29.00 --其他 --Other
1513.29.00.10 ---可食用油 ---Edible oil 15 C
1513.29.00.90 ---其他 ---Other 15 C
15.14 油菜子油、芥子油及其餾分物，
不論是否精煉，但未經化學改質 者
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
1514.1 - 低芥子酸之油菜子油及其餾分物 - Low erucic acid rape or colza oil and its fractions
1514.11.00.00 --粗製油 --Crude oil 5 C
1514.19.00 --其他 --Other
1514.19.00.10 ---可食用油 ---Edible oil 15 C
1514.19.00.90 ---其他 ---Other 15 C
1514.9 -其他 -Other
1514.91.00.00 --粗製油 --Crude oil 5 C
1514.99.00 --其他 --Other
1514.99.00.10 ---可食用油 ---Edible oil 15 C
1514.99.00.90 ---其他 ---Other 15 C
15.15 其他固定性植物油脂（包括荷荷
巴）及其餾分物，不論是否精煉
，但未經化學改質者
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:
1515.1 -亞麻仁油及其餾分物︰ -Linseed oil and its fractions:
1515.11.00.00 --粗製油 --Crude oil 5 C
1515.19.00 --其他 --Other
1515.19.00.10 ---可食用油 ---Edible oil 5 C
1515.19.00.90 ---其他 ---Other 5 C
1515.2 -玉米油及其餾分物︰ -Maize ( corn ) oil and its fractions:
1515.21.00.00 --粗製油 --Crude oil 5 C
1515.29.00 --其他 --Other
1515.29.00.10 ---可食用油 ---Edible oil 15 C
1515.29.00.90 ---其他 ---Other 15 C
1515.30.00 -蓖麻油及其餾分物 -Castor oil and its fractions
1515.30.00.10 --可食用油 --Edible oil 5 C
1515.30.00.90 --其他 --Other 5 C
1515.40.00 -桐油及其餾分物 -Tung oil and its fractions
1515.40.00.10 --可食用油 --Edible oil 5 C
1515.40.00.90 --其他 --Other 5 C
1515.50.00 -芝麻油及其餾分物 -Sesame oil and its fractions
1515.50.00.10 --可食用油 --Edible oil 15 C
1515.50.00.90 --其他 --Other 15 C
1515.90 -其他 -Other
1515.90.10.00 --其他乾燥油 --Other drying oils 5 C
1515.90.20 --荷荷巴油及其餾分物 --Jojoba oil and its fractions
1515.90.20.10 ---可食用油 ---Edible oil 5 C
1515.90.20.90 ---其他 ---Other 5 C
1515.90.90 --其他 --Other
1515.90.90.10 ---可食用油 ---Edible oils 15 C
1515.90.90.90 ---其他 ---Other 15 C
15.16 動植物油脂及其餾分物，部份或
全部氫化，互酯化，再酯化或反 油酸化，不論是否精煉，但未進 一步調製
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogen-ated, inter-esterified, re-esterified or elaidinized, whether or not fined, but not further prepared:
1516.10.00 -動物油脂及其餾分物 -Animal fats and oils and their fractions
1516.10.00.10 --可食用油 --Edible oils 15 C
1516.10.00.90 --其他 --Other 5 C
1516.20 -植物油脂及其餾分物 -Vegetable fats and oils and their fractions 1516.20.10.00 --植物油脂，月桂油脂除外，於攝
氏32至41度之軟化點部分氫化及 轉酯化者
--Vegetable fats, other than lauric fats, partly hydrogenated and trans-esterified with a softening point of 32°C or more but not more than 41°C
5 C
1516.20.90 --其他 --Other
1516.20.90.10 ---可食用油 ---Edible oil 15 C
1516.20.90.20 ---植物油脂，於攝氏32至41度之 軟化點完全氫化者
---Vegetable fat totally hydrogenated with a softening point of 32°C or more and not more than 41°C.
5 C
1516.20.90.90 ---其他 ---Other 15 C
15.17 人造奶油；可食用動植物油脂混 合品或調製品，第１５１６節食 用油脂或其餾分物除外
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 1516
1517.10.00.00 -人造奶油，液態人造奶油除外 -Margarine, excluding liquid margarine 15 D
1517.90 -其他 -Other
1517.90.10.00 --調製油，含添加香料及色素供製 造食品用者
--Preparations with a basis of mixed fats with added flavouring substances, for use in the preparation of foodstuffs
5 C
1517.90.20.00 --氫(硬)化植物油，添加碳酸鎂，
供烘焙用者
--Preparations with a basis of hydrogenated vegetable oils, containing added magnesium carbonate, for use as mould release
preparations for bakers' wares
0 A
1517.90.90 --其他 --Other
1517.90.90.10 ---可食用油之混合物 ---Mixtures of edible oil 5 C
1517.90.90.90 ---其他 ---Other 5 C
1518.00.00.00 沸製、氧化、脫水、硫化、吹製
，在真空中或惰性氣體中行聚合 化或經其他化學方法改質之動、
植物油脂及其餾分物，但不包括 第１５１６節所列產品；未列名 非食用之動、植物油脂或本章不 同油脂餾分物之混合物或調製品
Animal or vegetable fats and oils and their fractiors, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No.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
5 A
1520.00.00.00 粗製甘油；甘油水溶液及甘油鹼 液
Glycerol, crude; glycerol waters and glycerol lyes
5 A
15.21 植物蠟（三甘油脂除外）、蜂蠟
，其他蟲臘及鯨蠟，不論是否精 製或著色
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:
1521.10.00.00 -植物蠟 -Vegetable waxes 5 A
1521.90.00.00 -其他 -Other 5 A
1522.00.00.00 鞣革餘油；油脂及動植物蠟經加 工處理後所餘之殘
Degras; residues resulting from the treatment of fatty substances or animal or vegetable
5 C
16
第十六章 肉、魚或甲殼、軟體 或其他水產無脊椎動物等之調製 品Chapter 16 Preparations of meat, of fish