Degras and Residues from Fatty Substances or Animal and Vegetable Waxes

Degras is the fatty residue recovered during the scouring of raw wool, consisting of a mixture of lanolin, soap, and other lipid by-products. It is used primarily as a leather-dressing and softening agent, and as a raw material in the oleochemical industry. Its classification under 1522 depends on its by-product character; if further refined into pure lanolin or a specific chemical, it may reclassify into Chapter 34 or Chapter 29.

Heading 1518 covers fats and oils that have been intentionally and actively chemically modified (e.g., oxidized, polymerized, sulfurized). Heading 1522 covers residues and by-products that result incidentally from the processing or treatment of fatty substances or waxes — the distinction is between deliberate chemical transformation and incidental residue generation. Importers should document the production process to establish which heading applies, and consult a licensed customs broker if the product's origin process is ambiguous.