1502 - Fats of bovine animals, sheep or goats, other than those of heading 1503:

Heading 1502 encompasses unrendered animal fats specifically derived from bovine animals, sheep, or goats. This category primarily includes the raw, solid fats obtained from these animals, often referred to as tallow or suet, before they undergo further processing or rendering for specific end uses. It is crucial to distinguish this heading from 1503, which covers lard and other rendered pork fats, ensuring that only fats of ovine and bovine origin are classified here.

Unlike the preceding chapters in Section III which deal with live animals, Heading 1502 focuses exclusively on the fatty substances themselves. Therefore, live sheep, goats, or bovine animals, classified under Chapters 0101 through 0104, are distinct from the fats derived from them under this heading. The classification here hinges on the origin of the fat and its unrendered state.

Within Heading 1502, two primary subcategories exist: 1502.10.00 for Tallow and 1502.90.00.00 for Other. Tallow, a common product in this category, refers to rendered bovine or sheep fat, while the "Other" subcategory captures any unrendered fats of bovine, sheep, or goat origin that do not specifically fit the definition of tallow. This distinction allows for a more precise classification based on the initial processing of the animal fat.