Tallow Oil from Japan
Tallow oil refers to the fluid fraction derived from rendered bovine or sheep fat through pressing or fractionation. Classified under HTS 1503.00.00.00 as it is not emulsified or prepared further. Used in biofuels, cosmetics, and as a base for oleochemicals.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Declare exact animal origin (bovine/sheep) and rendering status to comply with sanitary import rules
• Test for water content and impurities; high water could imply emulsification, shifting classification
• Use ISF filings early for animal products to avoid delays from APHIS reviews