0206 - Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen:

This HTS category, 0206, encompasses a variety of edible offal derived from specific livestock: bovine animals, swine, sheep, goats, horses, asses, mules, and hinnies. The key characteristic is that these are internal organs and other edible parts, excluding meat as defined in broader categories. The goods are classified regardless of their temperature condition, being admissible as fresh, chilled, or frozen. This ensures a comprehensive inclusion of offal products presented in different preservation states.

Distinguishing 0206 from its sibling categories at Chapter 2, such as those for live animals (e.g., 0101-0105), is straightforward. While Chapter 1 focuses on live animals ready for trade, Chapter 2, including 0206, deals with the carcasses and meat of such animals, and in this specific case, their edible offal. It also differs from categories covering primary meat cuts, as 0206 is specifically for the less common but equally valuable internal organs.

Within 0206, further subclassification is provided to differentiate based on the animal source and the preservation method. Subheadings distinguish between offal from bovine animals and swine, both further divided into fresh/chilled and frozen presentations. The "Other" subheadings (0206.80 and 0206.90) capture the remaining eligible offal from sheep, goats, horses, asses, mules, and hinnies, also categorized by fresh/chilled or frozen status. This granular breakdown allows for precise tariff application based on the specific type and condition of the edible offal.