Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
1 declarable lines
Heading 1522 covers degras and residues left over from treating fatty substances or animal or vegetable waxes. The heading has one declarable line, 1522.00.00.00, so all goods of this heading take the same general (MFN) rate of 3.8%.
Products in this heading
- Degras
- Residues from rendering animal fats
- Residues from refining vegetable oils
- Residues from processing animal waxes
- Residues from processing vegetable waxes
- Fatty substance treatment residues not usable as fats or oils
How to choose the right subheading
- Confirm the goods are a residue or degras, not a usable fat, oil or wax.
- Identify whether the residue comes from treating a fatty substance or an animal or vegetable wax.
- Check that the goods are not glycerol, glycerol waters or glycerol lyes.
- Check that the goods are not the wax itself.
- Apply the single line 1522.00.00.00 when the goods meet the heading terms.
Often confused with
- Heading 1505Wool grease and lanolin
Wool grease and its fatty derivatives are classified in heading 1505, not as treatment residues.
- Heading 1520Crude glycerol and glycerol waters
Glycerol and glycerol lyes have their own heading in chapter 15.
- Heading 1521Vegetable waxes, beeswax and spermaceti
The waxes themselves go to heading 1521; heading 1522 covers residues from treating them.
- Heading 1507Refined soybean oil
A refined fixed vegetable oil is classified as an oil, not as a residue.
- Heading 3823Industrial fatty acids
Fatty acids produced from fats and oils are classified outside chapter 15.
Frequently asked questions
What is the HTS code for degras?
Degras is classified under 1522.00.00.00, with a general (MFN) duty rate of 3.8%.
What is the duty on residues from treating fatty substances?
Residues of heading 1522 enter under 1522.00.00.00 and pay a general (MFN) rate of 3.8%.
How do I classify residues from animal or vegetable wax treatment?
If the goods are residues from treating animal or vegetable waxes, classify them under 1522.00.00.00 at the general (MFN) rate of 3.8%.
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.