Heading 1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

3 declarable lines

Heading 1502 covers fats of bovine animals, sheep or goats, other than fats of heading 1503. It is split first into tallow under 1502.10, with separate lines for edible and inedible tallow, and a residual line 1502.90 for other fats. All listed lines carry a general (MFN) rate of 0.43¢/kg.

Products in this heading

Edible beef tallow
Inedible beef tallow
Sheep tallow
Goat tallow
Rendered bovine fat for industrial use
Tallow for candle making
Tallow for soap making

How to choose the right subheading

Identify the animal: heading 1502 covers only fats of bovine animals, sheep or goats.
Determine whether the product is tallow; tallow falls under 1502.10, while other fats fall under 1502.90.
For tallow, decide whether it is edible or inedible; that chooses between 1502.10.00.20 and 1502.10.00.40.
Check for processing that moves the goods to another heading, such as hydrogenation under heading 1516 or edible mixtures under heading 1517.
Confirm the goods are not lard, pig fat, poultry fat or fish fat, which are classified in headings 1501 or 1504.

Often confused with

Lard
Pig fat is classified in heading 1501, not 1502.
Heading 1501
Poultry fat
Poultry fat is covered by heading 1501.
Heading 1501
Fish oil
Fats and oils of fish or marine mammals go to heading 1504.
Heading 1504
Hydrogenated tallow
Hydrogenated or otherwise modified fats are classified in heading 1516.
Heading 1516
Margarine made with tallow
Edible mixtures and preparations are classified in heading 1517.
Heading 1517

Frequently asked questions

What is the HTS code for edible beef tallow?

Edible tallow of bovine animals is classified under 1502.10.00.20, with a general (MFN) rate of 0.43¢/kg.

What is the duty on inedible tallow?

Inedible tallow is classified under 1502.10.00.40 and carries a general (MFN) rate of 0.43¢/kg.

How do I classify other bovine, sheep or goat fats?

Other fats of bovine animals, sheep or goats that are not tallow are classified under 1502.90.00.00, with a general (MFN) rate of 0.43¢/kg.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.