0206.41.00.00 - 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 classification specifically pertains to fresh, chilled, or frozen livers originating from swine. These are the vital organs of pigs, intended for consumption. It is crucial to distinguish these from other edible offal categorized under heading 0206, which encompasses a broader range of animal parts.
Within the context of frozen swine offal, this category is distinct from its sibling, 0206.49.00.00, which covers "Other" frozen swine offal. Therefore, 0206.41.00.00 exclusively includes swine livers, excluding other edible parts like hearts, kidneys, or tongues when they are also in a frozen state.
As a leaf node in the HTS structure, this category does not have further subdivisions. Classification at this level relies on the precise identification of the product as swine liver and its state of preservation (frozen). Proper documentation and inspection will be key to confirming the accuracy of this classification for import and export purposes.