HS 020990 Other
Quick Answer: Pork fat, not rendered or otherwise extracted, and poultry fat, not rendered or otherwise extracted, imported under HS 020990 enters the UK at 34.00 GBP/100 kg, the EU at 41.50 EUR/100 kg, and the US at 3.2% MFN, with various preferential rates including free access from certain trade partners. This residual classification covers animal fats from pigs and poultry that have not undergone processing like rendering. Importers and customs brokers should verify specific preferential duty rates applicable to their origin country, as significant trade agreements can alter the standard MFN duty. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0209900000 | 34.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0209900000 | 41.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0209900000 | 3.2% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 0209.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 020990 cover?
This subheading covers other pig fat, whether rendered or not, and other swine fat, not rendered or otherwise extracted, that do not fall under the preceding subheadings of Heading 0209. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is for pig fat and swine fat that are not specifically classified elsewhere within Heading 0209, such as rendered pig fat (lard) or pig fat and swine fat, simply melted. It essentially acts as a residual category for these specific animal fats.
What falls outside HS 020990?
The following products are excluded from HS 020990: rendered pig fat (lard) and other pig fat and swine fat, simply melted, which are classified under HS 020910. Also excluded are other animal fats and oils and their fractions, whether or not refined, but not chemically modified, of Chapter 15, such as beef tallow or poultry fat. Products that have undergone chemical modification or are mixed with other substances, unless specifically provided for, would also be classified elsewhere, typically in Chapter 15.
What are common classification mistakes for HS 020990?
A common error is misclassifying rendered pig fat (lard) or simply melted pig fat under HS 020990. Heading 0209 specifically distinguishes between rendered fat (HS 020910) and other forms of pig fat and swine fat. Importers may also incorrectly classify other animal fats, such as those derived from cattle or poultry, under this subheading, failing to recognize that HS 020990 is exclusively for pig and swine fat. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI) is crucial, particularly GRI 1, which emphasizes the Section and Chapter Notes and the headings.
How should importers classify products under HS 020990?
The correct procedure for classifying products under HS 020990 involves a thorough examination of the product's physical characteristics and processing. Importers and customs brokers must first determine if the product is pig fat or swine fat and ascertain whether it has been rendered or simply melted. If it is not rendered or melted, and it is not otherwise specifically provided for in Heading 0209 or other chapters, then HS 020990 is the appropriate classification. Consulting the official tariff schedule's explanatory notes and seeking a binding ruling from customs authorities is recommended for complex cases.
How is the duty calculated for products under HS 020990?
A shipment of 10,000 kilograms of unrendered pig fat, declared at a customs value of $25,000 USD, would attract a US duty of $1,250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value. The calculation is: 5% of $25,000 USD = $1,250.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 020990. Note that some countries may apply specific duties based on weight.
Which trade agreements reduce duties for HS 020990?
Several free trade agreements may reduce the applicable duty rate for HS 020990, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating pig fat and swine fat may be eligible for a preferential rate of Free. The top origin countries that benefit from these preferential rates under USMCA are Mexico and Canada. To claim the preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting the requirements of the agreement must be provided to customs authorities in the importing country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 020990 (Other pig fat and poultry fat, not rendered or otherwise extracted)?
Import duty rates for HS code 020990 vary significantly by importing country. For example, the UK Trade Tariff lists a duty of 34.00 GBP per 100 kg. The EU TARIC database may show rates such as 41.50 EUR per 100 kg or 3.2% ad valorem. The USITC Harmonized Tariff Schedule often lists a rate of 20% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the precise rate applicable to your shipment.
How are preferential duty rates applied to HS code 020990 under various trade agreements?
Preferential duty rates for HS code 020990 are often available under free trade agreements (FTAs). For instance, the UK Trade Tariff indicates 'Free' rates for imports from countries such as Australia (AU), Canada (CA), the European Union (EU), and the United States (US) under specific agreements. The EU TARIC and USITC schedules also detail preferential rates for partner countries. To claim preferential treatment, importers must ensure their goods meet the rules of origin stipulated in the relevant FTA and possess the necessary proof of origin documentation, such as a certificate of origin.
What specific criteria distinguish HS code 020990 from other fat classifications?
HS code 020990 covers 'Other' pig fat and poultry fat that are not rendered or otherwise extracted. This means it applies to raw, un-processed fats from pigs and poultry. Fats that have undergone rendering (a process of melting to separate fat from connective tissue) or other extraction methods would typically be classified under different headings, such as 1501 (pig fat and poultry fat and their fractions, whether or not rendered or extracted) or 1502 (fats of other animals).
What documentation is typically required for importing goods under HS code 020990?
Standard documentation for importing HS code 020990 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates. Health certificates or veterinary import permits might also be necessary, as these are animal products. Always verify the specific import requirements with the customs authorities of the destination country.
Can you provide a concrete example of how import duty is calculated for HS code 020990?
Let's assume a shipment of 5,000 kg of pig fat classified under HS code 020990 is imported into the UK, and the applicable duty rate is 34.00 GBP per 100 kg. The duty calculation would be: (5,000 kg / 100 kg) * 34.00 GBP/100 kg = 50 * 34.00 GBP = 1,700.00 GBP. If the duty were ad valorem, for example, 3.2% on a shipment valued at 10,000 EUR, the duty would be 10,000 EUR * 0.032 = 320 EUR. The method of calculation (per unit or ad valorem) depends on the specific duty rate stipulated in the importing country's tariff.