prepared edible fats; animal or vegetable waxes
1501.00.00 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 0209 or 1503
15 E
1502.00.00 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
1503.00.10 豬硬脂及脂油 - Lard stearin and lard oil 15 D
1503.00.90 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:
1504.10.00 魚肝油及其餾分物 - Fish-liver oils and their fractions 0 A
1504.20.00 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 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 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 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 A
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:
1507.10.00 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 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
difi d
1508.10.00 粗製油 - Crude oil 0 A
1508.90.00 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:
1509.10.00 原油 - Virgin 10 A
1509.90.00 其他 - Other 10 D
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 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:
1511.10.00 粗製油 - Crude oil 5 D
1511.90 其他 - Other:
Tariff No. Base Rate % Staging
1511.90.10 棕櫚油，含碘指數低於48者 - - Palm stearin, with an iodine index not exceeding 48
5 D
1511.90.90 其他 - - Other 15 E
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:
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 粗製油 - - Crude oil 0 A
1512.19.00 其他 - - Other 15 E
1512.2 －棉子油及其餾分物︰ - Cotton-seed oil and its fractions:
1512.21.00 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 15 E
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:
1513.1 －椰子（乾椰子肉）油及其餾分物︰ - Coconut (copra) oil and its fractions:
1513.11.00 粗製油 - - Crude oil 5 D
1513.19.00 其他 - - Other 15 E
1513.2 －棕櫚仁或巴巴樹油及其餾分物︰ - Palm kernel or babassu oil and fractions thereof:
1513.21.00 粗製油 - - Crude oil 5 D
1513.29.00 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:
1514.1 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
1514.11.00 粗製油 - - Crude oil 0 A
1514.19.00 其他 - - Other 15 E
1514.9 其他 - Other:
1514.91.00 粗製油 - - Crude oil 0 A
1514.99.00 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 modified:
1515.90 其他 - Other:
1515.90.10 其他乾油 - - Other drying oils 0 A
1515.90.20 荷荷巴油及其餾分物 - - Jojoba oil and its fractions 0 A
1515.90.90 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 prepared:
1516.10.00 動植物油脂及其餾分物 - Animal fats and oils and their fractions 15 E 1516.20 植物油脂及其餾分物 - Vegetable fats and oils and their
fractions:
1516.20.10 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
10 F
1516.20.90 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:
1517.10.00 人造奶油，液態人造奶油除外 - Margarine, excluding liquid margarine 15 E
1517.90 其他 - Other:
1517.90.10 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
1517.90.20 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 10 F
1518.00.00 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 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 coloured:
1521.10.00 植物蠟 - Vegetable waxes 5 A
Tariff No. Base Rate % Staging
1521.90.00 其他 - Other 5 A
1522.00.00 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
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