1502.10.00.40 - Inedible

This HTS category, 1502.10.00.40, specifically covers inedible tallow. Tallow, in this context, refers to the solid or semi-solid fatty material derived from bovine animals, sheep, or goats. The crucial distinction for classification under this code is the intended use or nature of the product. These are fats that are not suitable for human consumption, often due to processing, impurities, or their inherent characteristics, rendering them unfit for edible applications.

This classification distinguishes itself from its sibling category, 1502.10.00.20, which is designated for edible tallow. The primary differentiator is the absence of edibility for 1502.10.00.40. While both originate from the same animal sources (bovine, sheep, or goats) and are generally referred to as tallow, the criterion of "inedible" is paramount for accurate classification and subsequent duty assessment.

As this is a leaf node within the HTS, there are no further subcategories. Classification under 1502.10.00.40 is definitive for tallow that is not intended for or fit for human consumption. Examples of products that would fall here include tallow used in industrial applications such as the production of soap, candles, animal feed supplements, lubricants, or as a biofuel feedstock, where quality standards for edible products are not met.