Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies; fresh, chilled or frozen
In plain English
This category covers edible parts of cows, pigs, sheep, goats, horses, donkeys, mules, and hinnies that are fresh, chilled, or frozen. The items are separated by animal type and preparation state, with specific groups for bovine and swine offal distinguished by whether they are fresh, chilled, or frozen. Bovine and swine categories further split based on whether the parts are tongues, livers, or other offal. The remaining animals are grouped together, with one division for fresh or chilled parts and another for frozen parts.
6-digit subheadings (9)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Offal, edible; of bovine animals, fresh or chilled
Offal, edible; of bovine animals, tongues, frozen
Offal, edible; of bovine animals, livers, frozen
Offal, edible; of bovine animals, (other than tongues and livers), frozen
Offal, edible; of swine, fresh or chilled
Offal, edible; of swine, livers, frozen
Offal, edible; of swine, (other than livers), frozen
Offal, edible; of sheep, goats, horses, asses, mules or hinnies, fresh or chilled
Offal, edible; of sheep, goats, horses, asses, mules or hinnies, frozen
Chapter 02 classification notes
Frequent misclassification in this chapter
Cooked / processed / canned meats fall under Chapter 16 (preparations of meat); raw frozen meat stays in Chapter 02. Edible offal (heart, liver, kidneys) under 0206 is sometimes mis-declared as muscle meat.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 02
- 0201 — Meat of bovine animals; fresh or chilled
- 0202 — Meat of bovine animals; frozen
- 0203 — Meat of swine; fresh, chilled or frozen
- 0204 — Meat of sheep or goats; fresh, chilled or frozen
- 0205 — Meat; of horses, asses, mules or hinnies, fresh, chilled or frozen
- 0207 — Meat and edible offal of poultry; of the poultry of heading no. 0105, …
- 0208 — Meat and edible meat offal, n.e.c. in chapter 2; fresh, chilled or fro…
- 0209 — Pig fat, free of lean meat, and poultry fat, not rendered or otherwise…
- 0210 — Meat and edible meat offal; salted, in brine, dried or smoked; edible …