HTS tariff line · chapter 15
1501.90.00
Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: other
Analysis
HTS 1501.90.00 covers pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: other under heading 1501 (pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503).
The general rate is 3¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The other lines in the same group are 1501.10.00 (pig fat (including lard) and poultry fat, other than that…, 3¢/kg) and 1501.20.00 (pig fat (including lard) and poultry fat, other than that…, 3¢/kg).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1501.10.00 | Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: lard | 3¢/kg |
| 1501.20.00 | Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: other pig fat | 3¢/kg |