Heading 0204

Meat of sheep or goats, fresh, chilled or frozen

19 declarable lines

Heading 0204 covers meat of sheep or goats, fresh, chilled or frozen. It separates lamb carcasses and half-carcasses, other sheep meat cuts with bone in or boneless, and goat meat. The sheep lines also split fresh or chilled from frozen and lamb from other sheep.

Products in this heading

Fresh lamb carcasses and half-carcasses
Chilled lamb shoulders, bone in
Fresh lamb legs, bone in
Frozen lamb loins, bone in
Frozen boneless lamb
Frozen sheep carcasses and half-carcasses
Goat meat, fresh, chilled or frozen

How to choose the right subheading

Species: sheep meat uses the sheep subheadings, while goat meat is classified under 0204.50.00.00.
State: choose fresh or chilled sheep lines first, or frozen sheep lines if the meat is frozen.
Form for sheep: decide between carcasses and half-carcasses, other cuts with bone in, and boneless cuts.
Type for sheep cuts: decide whether the meat is lamb or other sheep meat.
Cut name for bone-in lamb: choose shoulder, leg, loin or other.

Often confused with

Fresh or chilled beef
Meat of bovine animals is classified in heading 0201, not sheep or goat meat.
Heading 0201
Frozen pork
Meat of swine is classified in heading 0203.
Heading 0203
Edible offal of sheep or goats
Offal is classified in heading 0206, not as meat of heading 0204.
Heading 0206
Salted or smoked lamb meat
Meat that is salted, dried or smoked goes to heading 0210.
Heading 0210

Frequently asked questions

What is the HTS code for fresh lamb carcasses?

Fresh lamb carcasses and half-carcasses are classified under 0204.10.00.00, with a general (MFN) rate of 0.7¢/kg.

What is the duty on frozen boneless lamb?

Frozen boneless lamb is classified under 0204.43.20.00, with a general (MFN) rate of 0.7¢/kg.

How do I classify goat meat?

Goat meat is classified under 0204.50.00.00, with a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.