Heading 0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

10 declarable lines

Heading 0206 covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules and hinnies that is fresh, chilled or frozen. The heading is split first by animal type and condition, then frozen bovine and swine offal are split into tongues, livers and other. Frozen offal of other listed animals is split between sheep and goats, horses, asses, mules or hinnies.

Products in this heading

Fresh beef hearts
Frozen beef tongues
Frozen beef livers
Fresh pork kidneys
Frozen pork livers
Frozen lamb livers
Frozen goat livers
Frozen horse offal

How to choose the right subheading

Identify the animal: bovine, swine, sheep, goat, horse, ass or mule.
Determine whether the offal is fresh or chilled, or frozen.
For frozen bovine offal, decide whether it is tongues, livers or other.
For frozen swine offal, decide whether it is livers or other.
For frozen offal of other listed animals, decide whether it is sheep including lamb, or goats, horses, asses, mules or hinnies.

Often confused with

Fresh or chilled beef muscle meat
Heading 0206 covers offal, not beef muscle meat.
Heading 0201
Frozen pork muscle meat
Heading 0206 covers swine offal, not pork muscle meat.
Heading 0203
Poultry livers
Poultry meat and edible offal are classified in heading 0207.
Heading 0207
Salted beef tongue
Salted, brined, dried or smoked meat and offal go to heading 0210.
Heading 0210
Sheep meat
Heading 0206 covers sheep offal, not sheep muscle meat.
Heading 0204

Frequently asked questions

What is the HTS code for frozen beef tongues?

Frozen bovine tongues are classified in 0206.21.00.00, and the general (MFN) rate is Free.

What is the duty on frozen pork livers?

Frozen swine livers are classified in 0206.41.00.00, and the general (MFN) rate is Free.

How do I classify frozen goat offal?

Frozen offal of goats, horses, asses, mules or hinnies is classified in 0206.90.00.40, and the general (MFN) rate is 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.