0206.80.00.00 - Other, fresh or chilled 🖩
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 subheading, 0206.80.00.00, encompasses edible offal from bovine animals, swine, sheep, goats, horses, asses, mules, or hinnies that are not specifically detailed in other subheadings within the 0206 chapter. The crucial determinant for classification here is that the offal must be presented in a fresh or chilled state. This category serves as a residual classification for fresh or chilled edible offal that doesn't fall under the more specific categories for bovine or swine offal.
To distinguish this category from its siblings, consider the following. Subheading 0206.10.00.00 exclusively covers fresh or chilled edible offal of bovine animals. Similarly, subheading 0206.30.00.00 is designated for fresh or chilled edible offal of swine. The "Other, fresh or chilled" description for 0206.80.00.00 means it is intended for offal from sheep, goats, horses, asses, mules, or hinnies when they are fresh or chilled, as well as any fresh or chilled bovine or swine offal that, for some reason, may not fit into those more specific subheadings. This subheading stands in contrast to the frozen offal categories, such as 0206.90.00, which covers other edible offal in a frozen state.
As this is a leaf node in the HTS classification structure, there are no further subcategories. Therefore, precise classification relies on accurately identifying the animal source, the condition (fresh or chilled), and ensuring the offal is intended for human consumption. Examples of items that would fall under this category include fresh or chilled sheep hearts, goat livers, horse tongues, or any other edible offal from the specified animal groups that have not undergone freezing.