HS 150300 Lard stearin and oleostearin
Quick Answer: Lard stearin and oleostearin imported under HS 150300 enter the UK duty-free, the EU at rates up to 6.40%, and the US at 2¢/kg or 8.8¢/kg depending on origin. This HS code covers rendered fats derived from beef or mutton (lard stearin) and from cattle and sheep (oleostearin), essentially the harder, more solid fractions of these animal fats. These products are primarily used in food manufacturing, such as for shortening and margarine, and in the production of soap and candles. Importers should consult specific origin-based duty rates for the US and the EU's Common Customs Tariff for precise application. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1503001100 | 0.00 % | — | — |
| 1503001900 | 0.00 % | — | — |
| 1503003000 | 0.00 % | — | — |
| 1503009000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1503001900 | 5.10 % | — | — |
| 1503009000 | 6.40 % | — | — |
| 1503001100 | — | — | — |
| 1503003000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1503000000 | 2¢/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 1503.00?
Imports of Lard stearin and oleostearin 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 150300 cover?
This subheading covers lard stearin and oleostearin, which are specific animal fats derived from the rendering and separation processes of animal carcasses, primarily swine and cattle. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are solid fractions obtained by chilling and separating the oil from lard or tallow. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that these products are distinct from crude or refined animal fats and are characterized by their higher melting points and crystalline structure, often used in food manufacturing and industrial applications.
What falls outside HS 150300?
The following products are excluded from HS 150300: crude lard and tallow (typically classified under HS 1501 or 1502), rendered animal fats that have not undergone the specific separation process to yield stearin and oleostearin, and mixtures of animal fats with other substances unless specifically provided for elsewhere. For instance, lard oil (a liquid fraction) is classified under HS 1501, and processed animal fats with added ingredients for specific culinary purposes might fall under Chapter 21 or other headings depending on their primary character. The key distinction lies in the physical separation and solidification process defining stearin and oleostearin.
What are common classification mistakes for HS 150300?
A common error is the misclassification of rendered animal fats that have not been specifically separated into their stearin and oleostearin fractions. This often occurs when the product is described simply as "lard" or "tallow" without specifying the processing. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers may also incorrectly classify blended animal fats or those with added stabilizers or antioxidants under this subheading, when they might be more appropriately classified under headings for compound preparations or other processed fats.
How should importers classify products under HS 150300?
The correct procedure for classifying products under HS 150300 involves a thorough examination of the product's composition and processing. Importers and customs brokers must verify that the product is indeed lard stearin or oleostearin, meaning it is a solid fat fraction derived from the chilling and separation of lard or tallow. Reviewing technical data sheets, supplier declarations, and laboratory analyses is crucial. Cross-referencing these details with the official descriptions in the relevant tariff schedule, such as the USITC HTS or the UK Trade Tariff, ensures accurate classification and avoids potential penalties.
How is the duty calculated for products under HS 150300?
A shipment of 1,000 kilograms of lard stearin declared at a customs value of $2,500 USD would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 10% of $2,500 USD = $250.00. It is essential to consult the specific tariff schedule of the importing country for the precise duty rate applicable to the origin of the goods and any potential preferential rates.
Which trade agreements reduce duties for HS 150300?
Several free trade agreements may reduce the applicable duty rate for HS 150300, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. The UK's Free Trade Agreement with the EU may also offer preferential rates. To claim these preferences, importers typically require a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or an EUR.1 movement certificate for certain EU trade arrangements, depending on the specific agreement and jurisdiction.
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FAQ
What are the import duty rates for HS code 150300 (Lard stearin and oleostearin) into the United States?
Under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate for lard stearin and oleostearin (HTS 1503.00.0000) is 0.00% ad valorem. Imports from countries with specific trade agreements, such as Australia (AU), Canada (CA), Chile (CL), Mexico (MX), and Singapore (SG), may also enter duty-free under preferential provisions. Always verify current rates and eligibility with the US International Trade Commission (USITC) Tariff Database.
How is the duty calculated for HS 150300 if a specific rate applies, for example, 8.8¢/kg?
If a specific duty rate like 8.8¢/kg applies, the duty is calculated based on the net weight of the imported goods. For example, if you import 1,000 kilograms of lard stearin, the duty would be 1,000 kg * 8.8¢/kg = 8,800¢. Converting cents to dollars (8,800¢ / 100¢ per dollar), the total duty would be $88.00. This calculation is common for certain fats and oils where weight is a primary factor in valuation.
What are the key classification criteria for HS code 150300?
HS code 150300 covers 'Lard stearin and oleostearin, and mixtures thereof.' This classification applies to the solid fractions obtained from the rendering of pig fat (lard) or bovine or sheep fat (oleo-oil), which have been separated by crystallization and pressing. The key is that these are specific solidified fatty components, distinct from unrendered fats or oils that are liquid at ambient temperature. The WCO's Explanatory Notes provide further detail on the separation process and the resulting products.
Which common trade agreements offer preferential duty rates for HS 150300 into the EU?
The EU's TARIC database indicates that preferential duty rates for HS code 150300 often apply under various trade agreements. For instance, goods originating from countries like Canada (CA), Mexico (MX), or South Korea (KR) may benefit from reduced or zero duty rates. Importers must ensure they have the necessary proof of origin, such as an EUR.1 certificate or an origin declaration on the invoice, to claim these preferential rates. Always consult the latest TARIC updates for specific partner countries and conditions.
What documentation is typically required for importing lard stearin and oleostearin (HS 150300) into the UK?
When importing lard stearin and oleostearin (HS 150300) into the UK, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Depending on the origin and any claimed preferential treatment under the UK's trade agreements (e.g., with Australia (AU) or South Korea (KR)), a proof of origin document may be necessary. Additionally, importers should be aware of any specific food safety or animal product regulations that might apply, which could require health certificates or declarations. Refer to the UK Trade Tariff for the most current requirements.