prepared edible fats; animal or 15010000 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 0209 or 1503
15 E
15020000 第1503節除外之牛羊脂 Fats of bovine animals, sheep or goats, other than those of heading 1503
0 A
1503 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
15030010 豬硬脂及脂油 - Lard stearin and lard oil 15 D
15030090 其他 - Other 0 A
1504 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:
15041000 魚肝油及其餾分物 - Fish-liver oils and their fractions 0 A 15042000 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
15043000 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
15050000 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
15060000 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
10 C
1507 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:
15071000 粗製油，不論是否去膠質者 - Crude oil, whether or not degummed 5 B
15079000 其他 - Other 15 E
1508 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:
15081000 粗製油 - Crude oil 5 B
15089000 其他 - Other 15 D
1509 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:
15091000 原油 - Virgin 10 A
15099000 其他 - Other 10 A
15100000 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 15 09
15 D
1511 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:
15111000 粗製油 - Crude oil 5 D
151190 其他 - Other:
15119010 棕櫚油，含碘指數低於48者 - - Palm stearin, with an iodine index not exceeding 48
5 D
15119090 其他 - - Other 15 D
1512 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:
15121 －葵花子或紅花子油及其餾分物
︰
- Sunflower-seed or safflower oil and fractions thereof:
15121100 粗製油 - - Crude oil 5 B
15121900 其他 - - Other 15 E
15122 －棉子油及其餾分物︰ - Cotton-seed oil and its fractions:
15122100 粗製油，不論是否去除棉子醇者 - - Crude oil, whether or not gossypol has been removed
5 B
15122900 其他 - - Other 15 E
Category
1513 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:
15131 －椰子（乾椰子肉）油及其餾分
物︰
- Coconut (copra) oil and its fractions:
15131100 粗製油 - - Crude oil 5 D
15131900 其他 - - Other 15 E
15132 －棕櫚仁或巴巴樹油及其餾分物
︰
- Palm kernel or babassu oil and fractions thereof:
15132100 粗製油 - - Crude oil 5 D
15132900 其他 - - Other 15 E
1514 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:
15141 已精煉之油菜子油、芥子油及其
餾分物
- Low erucic acid rape or colza oil and its fractions
15141100 粗製油 - - Crude oil 5 A
15141900 其他 - - Other 15 E
15149 其他 - Other:
15149100 粗製油 - - Crude oil 5 A
15149900 其他 - - Other 15 D
1515 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 15151 －亞麻仁油及其餾分物︰ - Linseed oil and its fractions:
15151100 粗製油 - - Crude oil 5 A
15151900 其他 - - Other 5 D
15152 －玉米油及其餾分物︰ - Maize (corn) oil and its fractions:
15152100 粗製油 - - Crude oil 5 B
15152900 其他 - - Other 15 E
15153000 蓖麻油及其餾分物 - Castor oil and its fractions 5 B
15154000 桐油及其餾分物 - Tung oil and its fractions 5 B
15155000 芝麻油及其餾分物 - Sesame oil and its fractions 15 D
151590 其他 - Other:
15159010 其他乾油 - - Other drying oils 5 B
15159020 荷荷巴油及其餾分物 - - Jojoba oil and its fractions 5 B
15159090 其他 - - Other 15 D
1516 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
15161000 動植物油脂及其餾分物 - Animal fats and oils and their fractions 15 E 151620 植物油脂及其餾分物 - Vegetable fats and oils and their
15162010 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
0 A
15162090 其他 - - Other 15 E
1517 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:
15171000 人造奶油，液態人造奶油除外 - Margarine, excluding liquid margarine 15 E
151790 其他 - Other:
15179010 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
15 E
Category 15179020 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'
0 A
15179090 其他 - - Other 10 E
15180000 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
5 A
15200000 粗製甘油；甘油水溶液及甘油鹼 液
Glycerol, crude; glycerol waters and glycerol lyes
5 D
1521 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
15211000 植物蠟 - Vegetable waxes 5 A
15219000 其他 - Other 5 A
15220000 鞣革餘油；油脂及動植物蠟經加 工處理後所餘之殘留物
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
10 A
Category
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