Mutton tallow
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 1506000000 | 37.3% | CN | US | Official Doc |
| 3304991000 | 35.0% | CN | US | Official Doc |
| 3304995000 | 35.0% | CN | US | Official Doc |
AI Analysis
π§ Mutton Tallow (Sheep Fat) β Complete HS Code Guide & Clearance Strategy
π HS Code Classification & 2026 Customs Tariff Breakdown | Professional Import Compliance
π I. Product Definition: What is "Mutton Tallow"?
Mutton tallow, also known as sheep fat, is a rendered animal fat derived from sheep. It is a raw, unprocessed (or lightly processed) lipid commonly used in: - Food industry (traditional cooking, soap making, baking); - Cosmetic and skin-care products (as an emollient or base ingredient); - Industrial applications (lubricants, candles, soap production).
In international trade, the classification of mutton tallow depends on its intended end-use: - If sold as raw animal fat, it is classified under Chapter 15 (Animal Fats). - If processed as a cosmetic ingredient or skin-care product, it falls under Chapter 33 (Perfumes, Essential Oils, Cosmetics).
β οΈ Critical Distinction: - If the product is raw animal fat β HS Code 1506.00.00.00
- If the product is used in cosmetics or skin care β HS Code 3304.99.10.00 / 3304.99.50.00
π¦ II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Use Case | Classification Basis |
|---|---|---|---|
| 1506.00.00.00 | Mutton tallow as animal fat, not further processed or blended for cosmetics | Raw fat, food-grade, industrial soap/candle making | "Other animal fats and oils" per Chapter 15 |
| 3304.99.10.00 | Mutton tallow used in skin-care products | Cosmetic formulations, creams, lotions | "Other cosmetic products, skin care" |
| 3304.99.50.00 | Mutton tallow as cosmetic/raw ingredient for beauty products | Cosmetic manufacturing, beauty formulations | "Other preparations for skin care" |
π Key Reminder: - Raw tallow (unrefined or minimally processed) must be declared under 1506.00.00.00. - Processed tallow formulated for cosmetic use must be declared under 3304.99.10.00 or 3304.99.50.00, depending on the final product type. - Incorrect classification leads to underpayment of duties, penalties, and customs delays.
π° III. 2026 Tariff Rates & Policy Breakdown (US Customs)
β Applicable Country: USA
β Origin: China (CN)
β Effective Date: November 10, 2025 (and beyond)
π― 1. HS Code 1506.00.00.00 β Mutton Tallow (Raw Animal Fat)
| Item | Content |
|---|---|
| Base Tariff | 2.3% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (US-China) | +10.0% |
| Total Tariff Rate | 37.3% |
| Tax Calculation | CIF Value Γ 37.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Reference Path | USITC:1506.00.00.00 β Section 301: Footnote 9903.88.01 β Section 122: IEEPA:9903.01.24 |
π Explanation: - The 2.3% is the base MFN (Most Favored Nation) rate for animal fats. - The 25% Section 301 tariff applies to Chinese-origin animal fats under US trade remedies. - The 10% Section 122 tariff is an additional punitive levy on specific Chinese goods, including animal fats. - Total: 37.3% β Very High, requiring advance cost planning.
π― 2. HS Code 3304.99.10.00 β Mutton Tallow in Skin-Care Products
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (US-China) | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Reference Path | USITC:3304.99.10.00 β Section 301: Footnote 9903.88.01 β Section 122: IEEPA:9903.01.24 |
π Note: - Even if the base tariff is 0%, the 35% total still applies due to Section 301 and 122 penalties. - Cosmetic-grade tallow is still heavily taxed due to its Chinese origin.
π― 3. HS Code 3304.99.50.00 β Mutton Tallow for Cosmetic Ingredients
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff (USITC) | +25.0% |
| Section 122 Tariff (US-China) | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Reference Path | USITC:3304.99.50.00 β Section 301: Footnote 9903.88.01 β Section 122: IEEPA:9903.01.24 |
π Same as above: - 35.0% total tariff applies regardless of cosmetic or ingredient use. - No de minimis exemption available for small shipments from China.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Required Documentation Checklist
| Document | Required? | Purpose |
|---|---|---|
| Product Specification Sheet | βοΈ | Define purity, source, intended use (raw vs. cosmetic) |
| Certificate of Analysis (COA) | βοΈ | Confirm fat content, absence of additives |
| End-Use Declaration | βοΈ | Explicitly state: "For cosmetic use" or "Raw animal fat" |
| Commercial Invoice | βοΈ | Must match HS code and description |
| Packing List | βοΈ | Show product quantity, packaging type |
| Origin Certificate (CO) | βοΈ | If not China origin,ε―η³θ―·δΌζ η¨η |
| Third-Party Test Report | βοΈ | For cosmetics: FDA, EU, or ISO compliance |
β 2. Declaration Tips (Key Rules)
π₯ Golden Rule:
"Match the HS Code to the End Use, Not Just the Material!"
| Scenario | Correct Declaration | Mistake to Avoid |
|---|---|---|
| Raw mutton tallow (food/industrial use) | 1506.00.00.00 | Misdeclaring as cosmetic β higher scrutiny |
| Tallow in cosmetic cream | 3304.99.10.00 | Declaring as raw fat β customs delay |
| Tallow as cosmetic ingredient | 3304.99.50.00 | Declaring as raw fat β misclassification |
| Mixed product (raw + cosmetic) | Split declaration | One HS code for both β penalty |
β 3. Special Scenarios
| Situation | Recommendation |
|---|---|
| Tallow from non-China origin | Apply for Section 122 exemption, lower tariffs possible |
| Tallow used in medical/specialty products | Submit special use declaration, may qualify for lower tax |
| Tallow blended with plant oils | If cosmetic blend β declare under 3304.x.x; if raw mix β 1506.x.x |
| Small shipment (<$800) | Still not eligible for de minimis if classified under Section 301/122 |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 1506.00.00.00 / 3304.99.10.00 / 3304.99.50.00 | 35%~37.3% | FDA, USDA | High Section 301/122 tariffs |
| π¨π³ China | 1506.00.00.00 | 2.3% | No extra tax | Domestic market |
| πͺπΊ EU | 1506.00.00.00 / 3304.99.10.00 | 0%~5% | CE, ISO 9001 | No Section 301, but strict cosmetic regs |
| π¦πΊ Australia | 1506.00.00.00 | 0%~5% | TGA, AQIS | Lower tariffs, strict hygiene rules |
| π―π΅ Japan | 1506.00.00.00 / 3304.99.10.00 | 0%~10% | PMDA, ISO | Low tax, high cosmetic standards |
π Conclusion: - USA is the most expensive market for mutton tallow due to Section 301 and 122 tariffs. - EU, Australia, and Japan offer lower or zero tariffs but have stricter cosmetic safety regulations.
π VI. Common Mistakes & Pitfalls (Learn from Others' Failures)
β Mistake 1: Declaring cosmetic tallow as raw fat
π Result: 35% tariff vs. 2.3% β Overpayment + audit
β Mistake 2: Not declaring intended use
π Result: Customs delays, possible reclassification β Penalty
β Mistake 3: Using "tallow" without specifying form (raw vs. cosmetic)
π Result: Misclassification β 37.3% vs. 35% difference
β Mistake 4: Small shipment thinking de minimis applies
π Result: Still taxed under Section 301/122 β No exemption
β Correct Practice:
"Mutton Tallow, Rendered, 100% Pure, Intended for Cosmetic Use, Grade A, FDA Compliant, Model XYZ"
π― VII. Final Summary: Smart Classification = Cost Savings!
π― Golden Rules:
πΉ "Raw = 1506, Cosmetic = 3304"
πΉ "China Origin = 35%~37.3%, Non-China = Lower"
πΉ "No De Minimis for Section 301/122 Goods"
πΉ "End Use Matters More Than Material!"
π Pro Tip:
If your mutton tallow is from Vietnam, Mexico, or Thailand, apply for Section 122 exemption β Tariffs drop to 0%~5%.
π Apply for Advance Ruling before shipping to avoid customs delays.
π£ Take Action Now:
π Contact a licensed customs broker + provide product specs + request HS Code pre-ruling
π Ensure your mutton tallow clears smoothly, efficiently, and at the lowest cost!
β¨ Precision Classification, Proactive Compliance, Maximum Profit!
πΌ Every dollar saved on tariffs is a dollar earned in your margin!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.