HTS heading · chapter 15
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
Analysis
Heading 1502 of the Harmonized Tariff Schedule covers fats of bovine animals, sheep or goats, other than those of heading 1503. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
2 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 1502.10 (unnamed, 1 line) and 1502.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Animal (except Poultry) Slaughtering (311611) and Rendering and Meat Byproduct Processing (311613). 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1502.10.00 | Fats of bovine animals, sheep or goats, other than those of heading 1503: tallow | 0.43¢/kg |
| 1502.90.00 | Fats of bovine animals, sheep or goats, other than those of heading 1503: other | 0.43¢/kg |