0203.12.90.10 - Hams and cuts thereof 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 5.5¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 0203.12.90.10, specifically covers hams derived from swine that are fresh or chilled and are sold with the bone still present. This includes the entire ham primal cut or specific portions that are clearly identifiable as ham, always retaining their bone. The key defining characteristic is the presence of the bone within the meat.
This category is distinguished from its sibling, 0203.12.90.20, which covers shoulders and other cuts of pork that are also fresh or chilled and bone-in. While both fall under fresh, chilled, bone-in pork cuts, 0203.12.90.10 is exclusively for the ham portion, whereas the sibling category encompasses the shoulder and other cuts excluding the ham.
As this is a leaf node in the HTS structure, there are no further subdivisions under this specific code. Therefore, classification decisions for goods falling under 0203.12.90.10 will rely on a thorough examination of whether the product is indeed a ham (as opposed to a shoulder or other cut) and that it is presented fresh or chilled with the bone intact.