HS 150290 Other
Quick Answer: Fats and oils of other animals, excluding lard and other pig fat and poultry fat, imported under HS 150290 enter the UK at 2.00%, the EU at 3.20%, and the US at 0.43¢/kg (MFN). This classification encompasses rendered fats and oils derived from various animal sources not specifically listed in preceding subheadings. Importers should be aware of potential variations in specific rates based on country of origin and preferential trade agreements, as detailed in CustomTariffs. Customs brokers should verify the precise nature of the animal fat to ensure correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1502900000 | — | — | — |
| 1502901000 | — | — | — |
| 1502909000 | 2.00 % | — | — |
| 1502909010 | 2.00 % | — | — |
| 1502909090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1502900000 | — | — | — |
| 1502901000 | — | — | — |
| 1502909000 | 3.20 % | — | — |
| 1502909010 | 3.20 % | — | — |
| 1502909090 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1502900000 | 0.43¢/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 1502.90?
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, 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?
What products does HS 150290 cover?
This subheading covers animal fats and oils, and their fractions, which are not specifically listed under HS 1502.10 (lard and other pig fat and poultry fat, rendered). According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes rendered fats from other animals, such as beef tallow, mutton tallow, and horse fat, when they are not further processed or mixed with other substances in a way that would change their essential character. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide specific interpretations and examples within this category.
What falls outside HS 150290?
The following products are excluded from HS 150290: rendered lard and other pig fat, rendered poultry fat (classified under 1502.10), and any animal fats or oils that have undergone significant chemical modification or are mixed with other ingredients to create a compound product, which would be classified in other headings of Chapter 15. For instance, vegetable oils or blended fats are not covered by this subheading, and products intended for pharmaceutical use might also fall under different classifications depending on their specific formulation and intended application.
What are common classification mistakes for HS 150290?
A common error is misclassifying rendered animal fats that have been subjected to processes like hydrogenation or interesterification, which can alter their physical or chemical properties. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a mixture or compound, GRI 3 may apply. Importers may also incorrectly classify products intended for specific industrial uses if they are not clearly defined as raw animal fats.
How should importers classify products under HS 150290?
The correct procedure for classifying products under HS 150290 involves a thorough examination of the product's origin, composition, and processing. Importers and customs brokers must consult the official HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. Key considerations include whether the fat is rendered from animals other than pigs or poultry and if it has undergone any significant chemical or physical transformations beyond simple rendering.
How is the duty calculated for products under HS 150290?
A shipment of 10,000 kilograms of rendered beef tallow, declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem (10% of $15,000 USD), as published in the USITC Harmonized Tariff Schedule. The duty is applied to the declared customs value of the goods, not their weight in this specific instance, based on the ad valorem nature of the tariff.
Which trade agreements reduce duties for HS 150290?
Several free trade agreements may reduce the applicable duty rate for HS 150290, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, preferences may be available for goods originating from countries participating in the Generalized System of Preferences (GSP) program, which can result in reduced or free entry into the US, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 150290, and how are they applied?
HS code 150290 covers 'Other' animal fats and oils, and their fractions, whether or not rendered, including lard stearin, oleo-oil and tallow oil, not emulsified, mixed or otherwise prepared. Duty rates vary significantly by importing country and trade agreement. For example, the U.S. Most Favored Nation (MFN) rate is 2.00% ad valorem. The EU's TARIC system may have different rates depending on the specific product and origin, often involving ad valorem duties and sometimes specific duties (e.g., 7.7¢/kg). The UK Trade Tariff also lists various rates. It is crucial to consult the specific tariff schedule of the destination country for the applicable duty.
How is the duty calculated for HS code 150290 when a specific duty rate (e.g., per kilogram) is applied?
When a specific duty rate is applied, such as 0.43¢/kg, the duty is calculated based on the net weight of the goods. For instance, if importing 10,000 kg of a product classified under HS 150290 with a specific duty of 0.43¢/kg, the total duty would be 10,000 kg * 0.43¢/kg = 4,300¢, which converts to $43.00 USD. If an ad valorem rate (e.g., 2.00%) is also applicable, the duty would be the higher of the two calculations, or a combination, depending on the tariff's rules. Always verify if the duty is ad valorem, specific, or a combination.
What documentation is typically required for importing goods under HS code 150290?
Standard import documentation for HS code 150290 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required, especially to claim preferential duty rates. For animal products, sanitary and phytosanitary (SPS) certificates or health certificates issued by the competent authority of the exporting country are often mandatory to ensure compliance with food safety and animal health regulations. Importers should verify specific requirements with customs authorities in the destination country.
Which trade agreements offer preferential duty rates for HS code 150290, and how can importers benefit?
Several trade agreements can provide preferential duty rates for goods classified under HS 150290. For example, under the U.S. tariff schedule, rates like 'Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)' indicate duty-free entry from countries with specific trade agreements (e.g., Australia, Chile, South Korea, Singapore). To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant Free Trade Agreement (FTA) and possess a valid Certificate of Origin or other acceptable proof of origin. This requires careful record-keeping and adherence to the FTA's specific requirements.
What are the classification criteria to ensure a product falls under 'Other' (150290) rather than a more specific subheading within Chapter 15?
HS code 150290 is a residual category. It applies to animal fats and oils, and their fractions, that are not specifically covered by other headings or subheadings within Chapter 15. For instance, if the product is lard, tallow, or other animal fat that has been rendered, purified, or fractionated, but does not fit into a more specific description (like 1501 for pig fat or 150210 for unrendered fats of swine or poultry), it would be classified under 150290. The key is to exhaust all more specific HS codes before resorting to the 'Other' category. Consulting the Explanatory Notes to the Harmonized System for Chapter 15 is essential for accurate classification.