Lard
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1501100000 | 0.0% | CN | US | 官方文档 |
| 1501200040 | 0.0% | CN | US | 官方文档 |
| 1503000000 | 0.0% | CN | US | 官方文档 |
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AI分析
🥓 Lard (Pork Fat) – Harmonized System Classification & US Customs Clearance Guide
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Rates | Professional Strategy for Food Imports
📌 I. Product Definition & Classification: What Exactly is "Lard"?
Lard, in the context of international trade, refers to pork fat rendered or processed for culinary, industrial, or pharmaceutical use. It is a critical commodity in the food supply chain. Under the Harmonized System (HS), it is primarily classified based on its state (unrefined vs. refined) and specific form.
⚠️ Key Distinction Point:
- Unrefined/Raw Lard: Usually falls under 1501 or 1503 depending on purity and processing.
- Refined/Prepared Lard: May fall under different chapters if mixed with other substances, but pure lard stays within Chapter 15.
- Crucial Note: Misclassification between "Unrefined" and "Refined" can lead to significant duty differences and compliance issues.
📦 II. HS Code Classification Details (2026 Official Tariff Book)
Based on the provided data, here are the three possible HS Codes for Lard, along with their specific descriptions and tax implications.
| HS Code | Product Description | Summary of Classification Logic | Total Tax Rate (China Origin) |
|---|---|---|---|
1501.10.00.00 |
Pig fat, other than that of heading 1503 | Material is explicitly Pork Fat (猪油), matching the specific category in the classification explanation. | 3¢/kg + 17.5% |
1501.20.00.40 |
Tallow of swine (Pig Tallow) | Product name "Lard" matches material "Pig Fat (猪脂)" and is in a common form within this category. | 3¢/kg + 17.5% |
1503.00.00.00 |
Tallow stearin, olein, and linolein | Product name "Lard" fully matches "Pig Oil (猪油)" and meets requirements for unprocessed primary form. | 2¢/kg + 17.5% |
🔍 Important Note on
1503.00.00.00:
While this code has a lower base duty (2¢/kg), it strictly applies to unprocessed primary forms. If the lard is refined, mixed, or packaged for retail sale as a cooking fat, it may not qualify for this heading and could be misclassified, leading to penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 onwards
🎯 1. 1501.10.00.00 & 1501.20.00.40 – Pig Fat / Pig Tallow
| Item | Detail |
|---|---|
| Base Tariff | 3¢/kg (Specific Duty) |
| Section 301 Tariff (7.5%) | Added to the ad valorem value (if applicable) or specific duty calculation base |
| Section 122 Tariff (10%) | Additional duty under specific trade provisions |
| Additional Surcharge (25% of Base?) | Total Surcharge Rate: 17.5% applied to the base duty or value (as per provided data) |
| Total Effective Tax | 3¢/kg + 17.5% surcharge |
| Tax Detail | Base: 3¢/kg, Additional 7.5%, Section 122: 10% |
📌 Explanation:
- These codes apply to standard pork fat products.
- The 17.5% is a composite surcharge including Section 301 (7.5%) and Section 122 (10%).
- Specific duty (3¢/kg) is charged per kilogram, regardless of value.
🎯 2. 1503.00.00.00 – Unprocessed Primary Lard
| Item | Detail |
|---|---|
| Base Tariff | 2¢/kg (Specific Duty) |
| Section 301 Tariff (7.5%) | Applied as part of the surcharge |
| Section 122 Tariff (10%) | Applied as part of the surcharge |
| Additional Surcharge (25% of Base?) | Total Surcharge Rate: 17.5% |
| Total Effective Tax | 2¢/kg + 17.5% surcharge |
| Tax Detail | Base: 2¢/kg, Additional 7.5%, Section 122: 10% |
📌 Explanation:
- This code offers a lower base duty (2¢/kg) compared to1501codes.
- However, strict conditions apply: The product must be in its unprocessed primary form.
- If the lard is rendered, refined, or packaged, customs may reject this classification.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfalls Guide)
✅ 1. Required Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Lard," "Pork Fat," or "Tallow" |
| ✅ Packing List | ✔️ | Must include net weight, gross weight, and unit of measurement (kg) |
| ✅ Certificate of Origin | ✔️ | Essential for verifying China origin and applying correct surcharges |
| ✅ FDA Prior Notice | ✔️ | Mandatory for food products entering the US |
| ✅ Product Specification Sheet | ✔️ | Must detail processing level (raw, refined, etc.) to support HS Code |
| ✅ Halal/Kosher Certificate | Optional | If marketed as such, helps in fast-tracking but not for customs duty |
✅ 2. Classification Strategy (Key Tips)
🔥 “Know Your Form: Raw vs. Refined Dictates Duty!”
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Raw, unrendered pork fat | 1501.10.00.00 or 1501.20.00.40 |
Matches specific "pig fat" description |
| Highly purified, primary form | 1503.00.00.00 |
Lower duty (2¢/kg), but must prove it’s unprocessed |
| Refined, cooked, or retail-packaged lard | Not 1503 |
Must use 1501 codes; misclassification risk is high |
⚠️ Warning:
- Do not use1503.00.00.00if the lard is melted, filtered, or packaged for consumer use. Customs will likely reclassify it to1501, leading to back taxes and penalties.
✅ 3. Special Situations & Compliance Tips
| Situation | Handling Advice |
|---|---|
| Bulk Shipping vs. Retail | Bulk raw lard may qualify for 1503; retail packaging should use 1501. |
| Mixed Products | If lard is mixed with vegetable oils, it may fall under a different chapter (e.g., 1517). |
| FDA Compliance | Lard is a food product. Ensure FDA registration and prior notice are submitted before arrival. |
| Country of Origin | If lard is from a non-China origin (e.g., US domestic), Section 301/122 tariffs may not apply. |
🌍 V. Global Market Comparison (2026)
| Market | HS Code Reference | Approx. Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 1501 or 1503 |
3¢/kg + 17.5% (China) | High surcharges due to trade policies |
| 🇨🇳 China | 1501 or 1503 |
Low (5-10%) | Domestic trade, lower barriers |
| 🇪🇺 EU | 1501 |
~2-5% | No Section 301/122 equivalents |
| 🇬🇧 UK | 1501 |
~2-5% | Post-Brexit tariff schedules apply |
📌 Conclusion:
- The US market imposes significant additional duties on Chinese-origin pork fat.
- Cost Planning: Factor in the 17.5% surcharge + specific duty when pricing exports to the US.
📌 VI. Common Mistakes & How to Avoid Them
❌ Mistake 1: Using 1503.00.00.00 for refined lard
👉 Consequence: Customs reclassification → Back taxes + penalties
❌ Mistake 2: Incorrect weight declaration
👉 Consequence: Specific duty (¢/kg) calculation errors → Over/under payment
❌ Mistake 3: Ignoring FDA requirements
👉 Consequence:货物滞留或退回 (Detention or Return of Goods)
✅ Best Practice:
Clearly document the processing level of the lard. If it’s raw, provide evidence. If it’s refined, use
1501. Always consult a customs broker for Advance Rulings if unsure.
🎯 VII. Final Recommendations
🎯 Key Takeaway:
🔹 Raw Lard: Try for
1503.00.00.00(2¢/kg + 17.5%) if truly unprocessed.
🔹 Standard Lard: Use1501.10.00.00or1501.20.00.40(3¢/kg + 17.5%).
🔹 Always Comply with FDA: Food imports require strict regulatory clearance.
📌 Pro Tip:
If your lard is not from China, Section 301/122 tariffs may not apply. Verify origin certificates to optimize costs.
📣 Action Item:
📞 Consult with a licensed customs broker.
📄 Prepare FDA Prior Notice and detailed product specs.
🚀 Ensure smooth clearance and cost efficiency.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent counts in global trade!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。