HS code · 4-digit heading
HS Code 15.02 – Fats of bovine animals, sheep or goats, other than those of heading 1503
What HS 15.02 covers
Heading 1502 covers 'Fats of bovine animals, sheep or goats, other than those of heading 1503.' This classification is dedicated to rendered fats derived from cattle, sheep, and goats, primarily known as tallow (beef tallow, mutton tallow, goat tallow). Similar to pig and poultry fats, the crucial aspect here is that the fat has undergone a rendering process, separating it from other animal tissues. The exclusion 'other than those of heading 1503' is vital, as it prevents the misclassification of specific fractions like oleostearin, oleo-oil, and tallow oil, which are covered under 1503. Therefore, 1502 is for the bulk, rendered fat without further fractionation or chemical modification. Key sub-categories include edible beef tallow used in frying and baking, and industrial tallow for soap manufacturing, lubricants, or biodiesel production. For trade compliance, accurate classification under 1502 is critical due to stringent food safety regulations, animal health requirements (including specific rules concerning Bovine Spongiform Encephalopathy - BSE), and potential import duties or quotas. These regulations can significantly impact market access and trade costs. This heading is an integral part of Chapter 15, which deals with animal or vegetable fats and oils, providing a clear distinction for these specific animal fats within the broader classification system. Historically, tallow has been a fundamental commodity, serving diverse applications from candles and soap to food and industrial uses, reflecting its enduring significance in global trade.
- Covers
- Rendered beef tallow
- Beef tallow (edible)
- Industrial beef tallow
- Rendered mutton tallow
- Mutton tallow (edible)
- Industrial mutton tallow
- Rendered goat fat
- Goat tallow
- Crude beef tallow
- Refined beef tallow
- Semi-refined beef tallow
- Beef tallow for soap production
- Mutton tallow for candle making
- Goat fat for cosmetic use
- Beef tallow for oleochemicals
- Mutton tallow for lubricants
- Beef tallow for biodiesel
- Rendered bovine fat in bulk
- Rendered ovine fat in drums
- Rendered caprine fat
- Beef fat for frying
- Mutton fat for pastry
- Goat fat for pet food
- Rendered bovine fat for animal feed
- Examples
An oleochemical company in Indonesia imports large volumes of industrial beef tallow from Australia, transported via ocean vessels across the Indian Ocean, for use in soap and detergent manufacturing, classifying it under 1502. A food processing firm in Egypt sources edible mutton tallow from New Zealand, shipped through the Suez Canal, for traditional cooking and baking, accurately using HS 1502 for customs declarations. A biodiesel producer in the United States imports crude beef tallow from Brazil, transported across the Atlantic, as a feedstock for biofuel production, ensuring correct classification under 1502. A cosmetics manufacturer in Germany imports refined goat fat from Spain for specialized skincare products.
Subheadings under 15.02 2
Codes often confused with 15.02
Common mistake. A common misclassification for 1502 is confusing it with unrendered fats of bovine animals, sheep, or goats (e.g., suet) which, if fresh, chilled, or frozen, would fall under Chapter 02. The key difference is the *rendering* process. Another frequent error is classifying specific fractions like oleostearin or oleo-oil under 1502; these belong to 1503 because they are distinct fractions derived from tallow. Traders might also mistakenly classify tallow intended for animal feed as 'waste' or 'preparations' under Chapter 23, but the pure rendered fat itself remains in 1502. Adhering to the 'rendered' criterion and the specific exclusions is essential for correct classification.
Top exporters and importers of HS code 1502, 2025
In 2025, the largest exporter of HS code 1502 in UN Comtrade data was Brazil, with 18% of world exports; the largest importer in UN Comtrade data was the United States, with 50% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Brazil $519M 18% of world exports
- 2 Australia $506M 18% of world exports
- 3 Malaysia $262M 9.2% of world exports
World total: $2.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.3B 50% of world imports
- 2 Singapore $310M 12% of world imports
- 3 Belgium $116M 4.4% of world imports
World total: $2.6B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 15.02
What is HS code 1502?
HS code 1502 is a 4-digit heading in the Harmonized System that covers: Fats of bovine animals, sheep or goats, other than those of heading 1503. Heading 1502 covers 'Fats of bovine animals, sheep or goats, other than those of heading 1503.' This classification is dedicated to rendered fats derived from cattle, sheep, and goats, primarily known as tallow (beef tallow, mutton tallow, goat tallow). Similar to pig and poultry fats, the crucial aspect here is that the fat has undergone a rendering process, separating it from other animal tissues. The exclusion 'other than those of heading 1503' is vital, as it prevents the misclassification of specific fractions like oleostearin, oleo-oil, and tallow oil, which are covered under 1503. Therefore, 1502 is for the bulk, rendered fat without further fractionation or chemical modification. Key sub-categories include edible beef tallow used in frying and baking, and industrial tallow for soap manufacturing, lubricants, or biodiesel production. For trade compliance, accurate classification under 1502 is critical due to stringent food safety regulations, animal health requirements (including specific rules concerning Bovine Spongiform Encephalopathy - BSE), and potential import duties or quotas. These regulations can significantly impact market access and trade costs. This heading is an integral part of Chapter 15, which deals with animal or vegetable fats and oils, providing a clear distinction for these specific animal fats within the broader classification system. Historically, tallow has been a fundamental commodity, serving diverse applications from candles and soap to food and industrial uses, reflecting its enduring significance in global trade.
What products fall under HS code 1502?
Rendered beef tallow, Beef tallow (edible), Industrial beef tallow, Rendered mutton tallow, Mutton tallow (edible), Industrial mutton tallow, Rendered goat fat, Goat tallow, Crude beef tallow, Refined beef tallow, Semi-refined beef tallow, Beef tallow for soap production, Mutton tallow for candle making, Goat fat for cosmetic use, Beef tallow for oleochemicals, Mutton tallow for lubricants, Beef tallow for biodiesel, Rendered bovine fat in bulk, Rendered ovine fat in drums, Rendered caprine fat, Beef fat for frying, Mutton fat for pastry, Goat fat for pet food, Rendered bovine fat for animal feed
What are common misclassifications for HS code 1502?
A common misclassification for 1502 is confusing it with unrendered fats of bovine animals, sheep, or goats (e.g., suet) which, if fresh, chilled, or frozen, would fall under Chapter 02. The key difference is the *rendering* process. Another frequent error is classifying specific fractions like oleostearin or oleo-oil under 1502; these belong to 1503 because they are distinct fractions derived from tallow. Traders might also mistakenly classify tallow intended for animal feed as 'waste' or 'preparations' under Chapter 23, but the pure rendered fat itself remains in 1502. Adhering to the 'rendered' criterion and the specific exclusions is essential for correct classification.
Which countries are the top exporters of goods under HS code 1502?
In 2025, the top exporters of HS code 1502 in UN Comtrade data were Brazil ($519M, 18% of world exports), Australia ($506M) and Malaysia ($262M). World exports came to about $2.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 1502?
In 2025, the top importers of HS code 1502 in UN Comtrade data were the United States ($1.3B, 50% of world imports), Singapore ($310M) and Belgium ($116M). World imports came to about $2.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 1502 structured?
HS code 1502 is a 4-digit heading under Chapter 15 of the Harmonized System. The first 2 digits (15) identify the chapter, and digits 3-4 (02) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.