Degras is the crude, unrefined byproduct recovered during wool scouring or from the treatment of leather with fish oil; refined lanolin and purified wool grease are classified elsewhere. If the material has been processed to a defined purity or specification, it likely falls outside this heading.

Yes. Soapstock and similar residues resulting from the alkali refining of vegetable oils are residues from the treatment of fatty substances and belong in this heading, provided they have not been further processed into a distinct product such as a fatty acid.