0206.22.00.00 - Livers 🖩
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 category, 0206.22.00.00, specifically classifies livers from bovine animals that are presented in a frozen state. Livers, as edible offal, are distinct organs with a particular nutritional composition and culinary use. This classification is part of the broader heading for edible offal of various animals, excluding poultry, which can be fresh, chilled, or frozen.
Within the context of frozen edible offal of bovine animals, this classification is differentiated from its siblings. Specifically, it excludes tongues (0206.21.00.00), which are another distinct organ, and "other" bovine offal (0206.29.00.00), which would encompass any other edible parts not specifically listed. Therefore, only bovine livers, when frozen, fall under this precise sub-heading.
As this is a leaf node within the HTS structure, there are no further subcategories under 0206.22.00.00. Classification at this level is definitive for frozen bovine livers. This means that any frozen liver derived from cattle, oxen, or other bovine animals is to be classified here, provided it meets the general conditions of edible offal for trade.