HS 150110 Lard

Quick Answer: Lard imported under HS 150110 enters the UK at 14.00 GBP per 100 kg, the EU at 17.20 EUR per 100 kg, and the US at 3¢/kg under the MFN rate. This HS code specifically covers lard, which is rendered pig fat. It is crucial for importers and customs brokers to note that the US offers duty-free entry for lard from several preferential trade partners, as detailed in the US Harmonized Tariff Schedule. CustomTariffs aggregates this information, highlighting the importance of verifying specific origin-based duty rates to ensure accurate customs declarations and optimize trade costs.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1501100000 — — —
1501101000 — — —
1501109000 14.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1501100000 — — —
1501101000 — — —
1501109000 17.20 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1501100000 3¢/kg 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 1501.10?

Imports of Lard 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, and 15 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?

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What products does HS 150110 cover?

This subheading covers "Lard; other pig fat and poultry fat, rendered or otherwise, not otherwise specified or included." According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this specifically refers to rendered pig fat, including lard stearin and lard oil. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this, defining it as the fat rendered from pigs, excluding unrendered fat or fat that has undergone further processing beyond simple rendering.

What falls outside HS 150110?

The following products are excluded from HS 150110: unrendered pig fat (classified under HS 0203 or 0206 if from slaughtered animals), rendered poultry fat (classified under HS 150190), and other rendered animal fats not derived from pigs or poultry. For instance, rendered beef fat would fall under HS 1502, and rendered sheep or goat fat under HS 1502. Products that have undergone significant chemical modification or are mixed with other ingredients beyond simple rendering are also excluded.

What are common classification mistakes for HS 150110?

A common error is misclassifying rendered poultry fat or other animal fats under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify unrendered pig fat, which is a raw material and not a rendered product. Ensuring the product is specifically rendered pig fat is crucial for correct classification under HS 150110.

How should importers classify products under HS 150110?

The correct procedure for classifying products under HS 150110 involves a thorough examination of the product's origin and processing. Importers and customs brokers must verify that the product is rendered pig fat. Consulting the WCO Harmonized System Explanatory Notes, the relevant national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff), and obtaining detailed product specifications from the supplier are essential steps to ensure accurate classification.

How is the duty calculated for products under HS 150110?

A shipment of 1,000 kilograms of refined lard, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This rate is published in the USITC Harmonized Tariff Schedule for HS code 150110.0000.

Which trade agreements reduce duties for HS 150110?

Several free trade agreements may reduce the applicable duty rate for HS 150110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating lard from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA country of origin certificate or a self-certified origin statement on the commercial invoice is required. The specific documentation requirements can vary, so consulting the latest customs regulations is advised.

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Which HS Codes Are Related?

HS 150190 HS 150120 HS 151090 HS 150300 HS 150790 HS 150210

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 150110 (Lard)?

Import duty rates for HS code 150110 (Lard) vary significantly by importing country. For example:

  • United States: The U.S. Harmonized Tariff Schedule (USHTS) lists a rate of 3¢/kg for most favored nation (MFN) imports. However, preferential rates under trade agreements can apply. For instance, imports from Australia (AU) or Chile (CL) may be free.
  • United Kingdom: The UK Trade Tariff specifies a duty of 14.00 GBP per 100 kg for most imports. Preferential rates may apply for goods originating from countries with trade agreements with the UK.
  • European Union: The EU's TARIC database shows a duty of 17.20 EUR per 100 kg for most imports. Specific preferential rates are available for goods from countries with preferential trade agreements with the EU.

Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty rates, including any applicable preferential rates.

How is the import duty for lard (HS 150110) calculated, and can you provide an example?

The duty calculation for lard (HS 150110) depends on the specific duty rate applied, which can be ad valorem (a percentage of the value), specific (a fixed amount per unit of weight or volume), or a combination. For specific duties, it's often calculated per 100 kilograms.

Example Calculation (using a hypothetical UK rate): Assume an import of 5,000 kg of lard into the United Kingdom, and the applicable duty rate is 14.00 GBP per 100 kg.

  1. Convert total weight to units of 100 kg: 5,000 kg / 100 kg/unit = 50 units of 100 kg.
  2. Calculate the total duty: 50 units × 14.00 GBP/unit = 700.00 GBP.

Therefore, the calculated import duty would be 700.00 GBP. Importers must ensure their customs declarations accurately reflect the net weight of the lard.

What are the classification criteria for HS code 150110 (Lard)?

HS code 150110 specifically covers 'Lard; other pig fat and rendered pig fat'. According to the World Customs Organization (WCO) Explanatory Notes, lard is the pure, rendered fat of the pig. It is obtained by heating and straining the fatty tissues of the pig, primarily from the back and abdomen. This classification excludes rendered pig fat that has been subjected to significant processing or mixed with other substances, which might fall under different headings. The key is that it is derived from pig fat and is rendered.

Which trade agreements commonly offer preferential duty rates for lard (HS 150110)?

Several trade agreements can provide preferential duty rates for lard (HS 150110), making imports duty-free or subject to reduced tariffs. Common examples include:

  • United States: Agreements with countries like Australia (AU), Chile (CL), and South Korea (KR) can offer reduced or zero duties, as indicated by the 'Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' notation in some tariff schedules. The specific 'A+' status often refers to Australia.
  • European Union: The EU has numerous Economic Partnership Agreements (EPAs), Free Trade Agreements (FTAs), and Association Agreements with countries in Africa, the Caribbean, the Pacific, and neighboring regions that may grant preferential access.
  • United Kingdom: Post-Brexit, the UK has established Continuity Trade Agreements with many countries, often mirroring the preferential terms previously available under EU agreements. This includes agreements with countries like Australia, Canada, and Japan.

To claim preferential treatment, importers must ensure they have a valid Proof of Origin (e.g., a Certificate of Origin) from the exporting country, demonstrating that the lard qualifies under the rules of origin for the specific trade agreement.

What documentation is typically required for importing lard (HS 150110)?

When importing lard under HS code 150110, standard customs documentation is required, along with potential specific certifications depending on the importing country's regulations. Typically, this includes:

  1. Commercial Invoice: Detailing the seller, buyer, quantity, description of goods, unit price, and total value.
  2. Bill of Lading/Air Waybill: Proof of shipment.
  3. Packing List: Itemizing the contents of each package.
  4. Certificate of Origin: Essential if claiming preferential duty rates under a trade agreement.
  5. Health or Sanitary Certificates: Many countries require proof that the lard meets food safety and animal health standards. This may include a veterinary certificate issued by the competent authority of the exporting country.
  6. Import Permit/License: Some countries may require an import permit for food products or animal by-products.

Importers and customs brokers should verify the specific import requirements of the destination country, as regulations regarding food products and animal fats can be stringent and vary widely.