Chapter 15 is the HS classification category for 'Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes'. This chapter covers fats and oils extracted from animal and vegetable raw materials, including virgin, refined, and modified fats and oils, as well as cleavage products such as fatty acids and glycerol. However, chemically modified edible fats and oils (such as hydrogenated oils) that do not retain the basic structure of fats and oils may be classified in Chapter 15 or other chapters. This chapter is an important classification chapter for industries such as food, chemicals, and cosmetics. Heading 1515 covers 'Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified'. This heading is a residual heading used to classify other fixed vegetable fats and oils not specified in 1513 (coconut oil, palm kernel oil, etc.) or 1514 (rapeseed oil, mustard oil, etc.). Linseed oil is classified under 1515 because it does not belong to the aforementioned specific headings. Under this heading, it is further subdivided based on the source of the oil and whether it is refined. HS code 151519 is a six-digit subheading. The first 2 digits '15' represent Chapter 15: Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. The 3rd-4th digits '15' represent heading 1515: Other fixed vegetable fats and oils and their fractions. The 5th-6th digits '19' represent subheading 1515.19: Refined linseed oil. Among these, 1515.11 is virgin linseed oil, and 1515.19 is refined linseed oil. Therefore, 151519 specifically refers to linseed oil that has undergone refining processes (such as degumming, deacidification, bleaching, deodorization, etc.), rather than virgin. The product is refined linseed oil, which is a fixed vegetable fat and oil and has not been chemically modified. Since linseed oil is not specified in 1513 (coconut oil, etc.) or 1514 (rapeseed oil, etc.), it is classified under 1515. Under 1515, it is divided into 1515.11 and 1515.19 based on whether it is virgin. Refined linseed oil has undergone refining and is not virgin, so it is classified under 1515.19, not 1515.11.

China customs codes and rates under this heading (Source: State Taxation Administration 2026C Export Rebate Library): Product names are the official Chinese customs declaration names. 15151900（精制的亚麻子油及其分）VAT 13%, Export Rebate 0.00%, Unit 千克.