0206.21.00.00 - Tongues 🖩
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 | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 0206.21.00.00, specifically covers the tongues derived from bovine animals. These are fresh, chilled, or frozen edible offal intended for consumption. The classification signifies that only the tongues, as a distinct anatomical part, are included here, differentiating them from other bovine offal.
Within the broader category of "Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen," this specific code is further narrowed down to "Of bovine animals, frozen." Therefore, only bovine tongues that have been frozen will fall under this tariff heading.
Since this is a leaf node, there are no further subcategories. Its sibling categories at the same level are 0206.22.00.00 for livers and 0206.29.00.00 for other bovine offal. This distinction emphasizes the precise identification of tongues as the sole product covered by 0206.21.00.00.