1501

Analysis

Heading 1501 of the Harmonized Tariff Schedule covers pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.

3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.

The largest subheadings are 1501.10 (unnamed, 1 line), 1501.20 (unnamed, 1 line) and 1501.90 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Rendering and Meat Byproduct Processing (311613) and Animal (except Poultry) Slaughtering (311611). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.