EPA is issuing this final rule to revoke the existing obsolete tolerance exemption for residues of sperm oil conforming to 21 CFR 172.210. There have not been any active Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) pesticide product registrations containing this inert ingredient for many years. In addition, the sperm whale (from which sperm oil is derived) is a federally listed endangered species, and taking (or harming) this species is prohibited under the U.S. Endangered Species Act. Therefore, since this exemption corresponds to uses no longer current or registered under FIFRA in the United States, EPA is revoking the existing tolerance exemption under 40 CFR 180.910 because it is no longer necessary.