defatted tallow material
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🧈 Defatted Tallow Material (Animal Fat/Tallow)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: What is "Defatted Tallow"?
Defatted Tallow (often referred to simply as Tallow or Animal Fat) is a rendered form of beef or mutton fat from which water and non-fat solids have been removed. It is a solid fat obtained from rendering beef or mutton suet. In international trade, the classification depends heavily on the degree of refinement, source animal, and intended use.
Key Distinctions:
- Raw/Unrefined Tallow: Often used in soap making, animal feed, or industrial lubricants.
- Refined Tallow: Used in food production (baking, frying), cosmetics, or pharmaceuticals.
- Edible vs. Non-Edible: Critical for import regulations, especially in the EU and US.
⚠️ Critical Classification Point:
- If the product is edible and meets specific purity standards → Usually HS 1503 or 1502.
- If the product is non-edible (industrial/technical grade) → Usually HS 1502 or 1503.
- Source Animal: Beef tallow vs. Mutton tallow can have different duty rates in some jurisdictions.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Edible? | Refinement Level |
|---|---|---|---|---|
1502.00.10.00 |
Tallow from bovine animals, not emulsified or prepared, excluding tallow of heading 1503 | Non-edible industrial tallow (soap, lubricants, animal feed) | ❌ No | Unrefined/Basic Refined |
1502.00.90.00 |
Other tallow from bovine animals, not emulsified or prepared | General bovine tallow (industrial or semi-refined) | ⚠️ Varies | Basic Refined |
1503.00.00.00 |
Tallow oil (Oleostearin, Oleo-Olein, Tallow Oil, Lard Oil, Tallow Stearine, Lard Stearine) | Highly refined fractions, chemical feedstock, biodiesel | ❌ Usually No | High (Fractionated) |
1502.00.20.00 |
Tallow from bovine animals, edible | Food-grade beef tallow (baking, frying, supplements) | ✅ Yes | Food-Grade Refined |
1503.00.10.00 |
Oleostearin (a type of tallow oil) | Industrial chemical processing, cosmetics base | ❌ No | High |
🔍 Key Reminder:
- Edible tallow must be declared explicitly as "Edible" and may require additional health certificates (e.g., FDA registration for US, EFSA compliance for EU).
- Non-edible tallow is classified under 1502.00.10.00 (if bovine) or 1503.00.00.00 (if fractionated/oil form).
- Do not confuse with Lard (swine fat, HS 1503.00.10.00/1503.00.90.00) or Vegetable Oils (Chapters 15).
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 1502.00.10.00 —— Bovine Tallow, Non-Edible (Industrial Grade)
| Item | Content |
|---|---|
| Base Rate | 15.3% (ad valorem) |
| USITC Additional Tax | +25% (from USITC Footnote 9903.88.01, Section 301) |
| IEEPA Additional Tax | +10% (against China/HK products, from Nov 10, 2025) |
| Total Rate | 50.3% |
| Tax Calculation | CIF Value × 50.3% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:1502.00.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC tax is part of the ongoing Section 301 tariffs on Chinese goods.
- The 10% IEEPA tax is a new surcharge on Chinese-origin animal fats starting in late 2025.
- Total 50.3% is very high. Many importers switch to non-Chinese origins (e.g., Brazil, Australia, EU) to avoid these duties.
🎯 2. 1502.00.20.00 —— Bovine Tallow, Edible (Food Grade)
| Item | Content |
|---|---|
| Base Rate | 15.3% (ad valorem) |
| USITC Additional Tax | +25% |
| IEEPA Additional Tax | +10% |
| Total Rate | 50.3% |
| Tax Calculation | CIF Value × 50.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Same as above |
📌 Note:
- Even if it is food-grade, the tariff rates for Chinese origin remain the same as industrial tallow under current 2026 rules.
- Regulatory Note: Edible tallow requires additional FDA documentation (Prior Notice, Facility Registration) and may be subject to stricter inspection.
🎯 3. 1503.00.00.00 —— Tallow Oil / Fractionated Products
| Item | Content |
|---|---|
| Base Rate | 15.3% |
| USITC Additional Tax | +25% |
| IEEPA Additional Tax | +10% |
| Total Rate | 50.3% |
| Tax Calculation | CIF Value × 50.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Same as above |
📌 Note:
- Fractionated tallow (e.g., oleostearin) is treated similarly to solid tallow for tariff purposes.
- If used for biodiesel, check for HTS 1516 or 3824 alternatives, but defatted tallow is typically 1502/1503.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All are Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Certificate of Origin (CO) | ✔️ | Critical for proving origin (e.g., China vs. Brazil) |
| ✅ Health Certificate | ✔️ | Required for edible tallow. Issued by competent authority in exporting country |
| ✅ FDA Prior Notice | ✔️ | Mandatory for food-grade tallow imported into the US |
| ✅ Product Specification Sheet | ✔️ | Details melting point, iodine value, FFAS (Free Fatty Acids), peroxide value |
| ✅ Bill of Lading & Commercial Invoice | ✔️ | Clearly state "Defatted Tallow" or "Bovine Tallow," NOT "Animal Feed" unless classified as such |
| ✅ Packaging Declaration | ✔️ | Specify if packaged in drums, flexitanks, or ISO tanks |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Declare Origin Clearly, Specify Edibility, Don't Hide Animal Source!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Bovine Tallow, Industrial | 1502.00.10.00 - "Defatted Tallow from Bovine Animals, Non-Edible" |
Calling it "Vegetable Oil" or "Animal Feed" |
| Bovine Tallow, Food Grade | 1502.00.20.00 - "Edible Bovine Tallow" |
Omitting "Edible" → Customs may misclassify as industrial (1502.00.10) or hold for inspection |
| Tallow Oil (Fractionated) | 1503.00.00.00 - "Tallow Oil/Oleostearin" |
Using generic "Animal Fat" without HS code specificity |
| Mutton Tallow | 1502.00.10.00 or 1502.00.90.00 |
Confusing with Bovine Tallow → May trigger different inspection protocols |
✅ 3. Special Handling Notes
| Situation | Handling Advice |
|---|---|
| Shipment from Non-China Countries | If sourced from Brazil, Australia, or EU, tariffs may be 0%~15% (base only), saving 35%~50% in duties. Strongly consider supply chain diversification. |
| Biodiesel Use | If used for biodiesel production, consult if HS 3824.90 or 1516 applies, but defatted tallow is primarily 1502/1503. |
| Temperature Control | Tallow solidifies below 35°C. Ensure ISO tanks or heated containers are used during transit to prevent clogging and handling issues. |
| USDA/FDA Inspection | Edible tallow is subject to USDA FSIS and FDA checks. Ensure all labels comply with FDA 21 CFR Part 101. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 1502.00.10.00 / 1502.00.20.00 |
50.3% (Total) | FDA + USDA | High duty; prefer non-CN origin |
| 🇨🇳 China | 1502.00.10.00 / 1502.00.20.00 |
10% (Base) | None specific | Low duty; major importer |
| 🇪🇺 EU | 1502.00.10 / 1502.00.90 |
12.8% (Base) | Halal/Kosher (if food) | No US-style additional tariffs |
| 🇬🇧 UK | 1502.00.10 |
12.8% | FSA Compliance | Post-Brexit rules apply |
| 🇯🇵 Japan | 1502.00.10 |
10.0% | FSSA Compliance | Moderate duty |
📌 Conclusion:
- US is the most expensive market for Chinese-origin tallow due to 50.3% total tariff.
- EU, UK, Japan, China have much lower duties (~10-13%).
- Recommendation: If exporting to the US, consider sourcing from Brazil (often 0% base rate) or Australia (FTAs may apply) to avoid the 35%+ additional taxes.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Edible Tallow" as "Non-Edible Industrial Tallow" to avoid food regulations
👉 Consequence: FDA will reject the shipment; goods may be destroyed or returned. Heavy fines.
❌ Mistake 2: Failing to specify "Bovine" vs. "Mutton"
👉 Consequence: Customs may hold the shipment for species verification, delaying clearance by weeks.
❌ Mistake 3: Using generic "Animal Fat" in the commercial invoice
👉 Consequence: HS Code ambiguity leads to manual review, potential re-classification, and penalty.
❌ Mistake 4: Ignoring temperature requirements
👉 Consequence: Tallow solidifies in transit, causing pump failures, container damage, and additional handling costs.
✅ Correct Practice:
"Defatted Tallow, Bovine Origin, Non-Edible, Melting Point 45-48°C, Packed in ISO Tank, HS 1502.00.10.00"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Origin Matters: CN = 50.3%, Non-CN = ~15% Max"
🔹 "Edibility Must Be Stated: Food vs. Industrial"
🔹 "HS 1502/1503: Not 3824, Not 2301"
📌 Pro Tip:
If your tallow is sourced from Brazil, Argentina, or New Zealand, you can likely avoid the 25% USITC + 10% IEEPA surcharges.
Action Step:
📞 Contact your supplier to confirm Country of Origin and Product Specification.
🚀 Apply for Advance Ruling from CBP if unsure about classification.
💡 Consider supply chain diversification to mitigate 50%+ tariff risk.
📣 Immediate Action Required:
✅ Verify Origin Certificate
✅ Confirm Edibility Status
✅ Prepare FDA/USDA Docs if food-grade
🌟 Clear customs smoothly, save up to 35% in duties by optimizing origin!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Duty Affects Your Bottom Line!
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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。