1502.90.00.00 - Other 🖩

This HTS category, 1502.90.00.00, encompasses animal fats derived from bovine animals, sheep, or goats that are not classified under heading 1502.10.00. Specifically, it covers all such fats and oils not meeting the criteria for tallow. This includes rendered fats, unrendered fats, and oils obtained from these animals when they do not fit the specific definition or processing associated with tallow.

While heading 1502.10.00 specifically identifies "Tallow," this "Other" category serves as a residual classification for similar animal fats from bovine animals, sheep, or goats. The distinction lies in the specific characteristics or processing that differentiate them from tallow. For instance, this category would include rendered fats that, due to their composition or intended use, are not considered tallow for tariff purposes, or unrendered adipose tissue that is not suitable for rendering into tallow.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification under 1502.90.00.00 is based on the direct determination that the goods are animal fats of bovine animals, sheep, or goats and are not classifiable under the more specific sibling category of tallow. It is crucial to consider the physical state, source animal, and any processing undergone to ensure correct classification within this residual provision.