0203.12.90.20 - Shoulders 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 classification pertains to shoulders and specific cuts derived from swine, which are presented fresh or chilled. The key defining characteristic is the origin from the shoulder region of the hog. This encompasses a variety of anatomical sections of the shoulder, including those that retain the bone.
Distinguishing this category from its sibling, 0203.12.90.10, is crucial. While both fall under "Hams, shoulders and cuts thereof, with bone in," this particular classification exclusively addresses shoulders and their derived cuts. The sibling category, conversely, is specifically for hams and cuts derived from the ham. The physical location and anatomical origin on the swine are the primary differentiators.
As a leaf node within the HTS, this classification does not have further subdivisions. Therefore, practical classification relies on accurately identifying the product as originating from the swine shoulder. Customs officers will look for visual cues and descriptions that confirm the anatomical source, ensuring it is distinct from pork products originating from other primal cuts like the ham.