0203.19.40.10 - Bellies 🖩
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 category, 0203.19.40.10, specifically classifies "bellies" derived from swine that are fresh or chilled. Bellies, commonly known as pork belly, refer to the fatty underside of the pig, a distinct primal cut characterized by its high fat content and layered texture. This classification falls under the broader heading for meat of swine, fresh, chilled, or frozen, and further refines it within the subcategory of fresh or chilled pork that is classified as "other" after more specific cuts have been accounted for.
Distinguishing this category from its sibling, 0203.19.40.90 (Other), is crucial for accurate classification. While the sibling category encompasses any other fresh or chilled swine meat not otherwise specified, this category is reserved exclusively for the belly cut. Therefore, if the product is identified as pork belly, it should be classified under 0203.19.40.10, whereas other less specifically defined fresh or chilled swine meat would fall under the sibling.
As this is a leaf node in the HTS classification, there are no further subcategories to introduce. The classification is specific to the belly cut of fresh or chilled swine meat. This implies that the determination hinges on the precise identification of the product as a belly, as opposed to other fresh or chilled cuts such as shoulders, loins, or hams, which would be classified elsewhere within the tariff schedule.