HS 151610 Animal fats and oils and their fractions
Quick Answer: Animal fats and oils and their fractions, whether or not refined, but not chemically modified, imported under HS 151610 enter the UK at 12.00%, the EU at 10.90% (MFN), and the US at 7¢/kg (MFN). This classification covers products like lard, tallow, and fish oils that have undergone processing but not chemical alteration. Importers should be aware of potential variations in specific subheadings and preferential rates across jurisdictions. CustomTariffs aggregates this data, highlighting the importance of verifying the exact duty rate based on the specific product and origin.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1516100000 | — | — | — |
| 1516101000 | 12.00 % | — | — |
| 1516101010 | 12.00 % | — | — |
| 1516101090 | 12.00 % | — | — |
| 1516109000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1516109090 | 10.90 % | — | — |
| 1516100000 | — | — | — |
| 1516101000 | 12.80 % | — | — |
| 1516101010 | 12.80 % | — | — |
| 1516101090 | 12.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1516100000 | 7¢/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 1516.10?
Imports of Animal fats and oils and their fractions 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 151610 cover?
This subheading covers animal fats and oils and their fractions, whether or not refined, but not chemically modified. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes products derived from animals, such as lard, tallow, and fish oils, in their natural state or after processing like rendering or fractionation. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are fats and oils that have undergone physical separation processes but not chemical alteration.
What falls outside HS 151610?
The following products are excluded from HS 151610: chemically modified fats and oils, such as hydrogenated oils or interesterified fats, which are classified under HS 151620. Also excluded are animal fats and oils that are rendered but still contain significant amounts of meat or other animal matter, as these may fall under Chapter 2 or Chapter 16. Products intended for medicinal use or as ingredients in cosmetics, if specifically formulated and presented as such, may also be classified elsewhere based on their end-use and specific properties.
What are common classification mistakes for HS 151610?
A common error is misclassifying chemically modified animal fats and oils under this subheading. For instance, hydrogenated lard, which has undergone a chemical process to solidify it, should be classified under HS 151620 (vegetable fats and oils and their fractions), not HS 151610. This mistake often arises from overlooking the "not chemically modified" requirement stipulated in Heading 1516 and General Interpretative Rule 1 of the Harmonized System, which prioritizes the most specific heading and section/chapter notes.
How should importers classify products under HS 151610?
The correct procedure for classifying products under HS 151610 involves a thorough examination of the product's origin and processing. Importers and customs brokers must verify that the fat or oil is derived from animals and has only undergone physical processes like rendering or fractionation, without any chemical modification. Reviewing product specifications, supplier declarations, and consulting official tariff databases like the USITC HTS or the EU TARIC is crucial to ensure accurate classification.
How is the duty calculated for products under HS 151610?
A shipment of 1,000 kilograms of refined tallow, 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 calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 1516.10.0000.
Which trade agreements reduce duties for HS 151610?
Several free trade agreements may reduce the applicable duty rate for HS 151610, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating animal fats and oils from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid self-certified origin statement is typically required. Additionally, for certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or free entry, requiring a GSP Form A.
```Which HS Codes Are Related?
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 151610 (Animal fats and oils and their fractions)?
Import duty rates for HS code 151610 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 12.00% ad valorem. However, preferential rates under trade agreements can be lower or even free. For instance, rates can range from Free (under agreements with Australia, South Korea, etc.) to specific rates like 7¢/kg or 11¢/kg, and ad valorem rates such as 10.90% or 12.80%. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information.
How is HS code 151610 classified? What are the key criteria?
HS code 151610 covers 'Animal fats and oils and their fractions, whether or not refined, but not chemically modified.' The key classification criteria are: 1. Origin: The product must be derived from animal sources (e.g., lard, tallow, fish oils). 2. State: It includes both crude and refined fats and oils. 3. Fractions: It encompasses fractions obtained by physical processes like fractionation, but not chemical modification. Chemically modified animal fats and oils (e.g., through esterification) would fall under different HS codes.
Can you provide an example of how import duty is calculated for HS code 151610?
Certainly. Let's assume an import of 1,000 kg of refined lard into the United States, subject to a specific duty rate of 7¢/kg. The calculation would be: Duty Amount = Quantity × Rate per Kilogram. Duty Amount = 1,000 kg × $0.07/kg = $70.00. If the duty were an ad valorem rate, for example, 12.00%, and the declared value of the shipment was $5,000, the calculation would be: Duty Amount = Value × Ad Valorem Rate. Duty Amount = $5,000 × 12.00% = $600.00. Always verify the applicable duty basis (specific, ad valorem, or a combination) and rate for your specific import.
What documentation is typically required when importing goods classified under HS code 151610?
Common documentation for importing animal fats and oils (HS 151610) includes: 1. Commercial Invoice: Detailing the value, quantity, and description of the goods. 2. Bill of Lading or Air Waybill: Proof of shipment. 3. Packing List: Itemizing the contents of each package. 4. Certificate of Origin: To claim preferential duty rates under trade agreements. 5. Health or Veterinary Certificates: Depending on the importing country's regulations for animal products, to ensure compliance with food safety and animal health standards. 6. Refinery or Manufacturer's Certificate: Potentially required to confirm the product's specifications and that it has not been chemically modified.
Which common trade agreements offer preferential duty rates for HS code 151610, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 151610. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and bilateral agreements with countries such as Australia (AU), South Korea (KR), and Chile (CL) that may offer reduced or duty-free entry for certain animal fats and oils. The EU has its network of Free Trade Agreements (FTAs), and the UK has its own set of trade deals post-Brexit. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess a valid Certificate of Origin. This requires careful planning and verification of the product's origin and the specific terms of the agreement.