0206.90.00 - Other, frozen

This HTS category, 0206.90.00, covers "Other, frozen" edible offal from bovine animals, swine, sheep, goats, horses, asses, mules, or hinnies. This designation applies to edible internal organs and other anatomical parts of these animals that are not specifically listed in other subheadings within heading 0206 and are preserved by freezing. It is crucial to distinguish this category from its siblings. Specifically, 0206.10.00.00 and the unlisted frozen bovine offal cover only bovine offal. Similarly, 0206.30.00.00 pertains to fresh or chilled swine offal, and its frozen counterpart would also be separately classified. The category 0206.80.00.00 is reserved for "Other, fresh or chilled" offal, meaning this 0206.90.00 category is exclusively for frozen products not falling under the more specific bovine or swine classifications.

The scope of "Other, frozen" edible offal necessitates further breakdown to ensure precise classification. To manage this diversity, subcategories have been established based on the animal source. For instance, 0206.90.00.20 specifically addresses frozen edible offal derived from sheep, including lamb.

Conversely, 0206.90.00.40 is designated for frozen edible offal originating from goats, horses, asses, mules, or hinnies. This granular approach allows for accurate tariff application by differentiating the specific animal species from which these "other" frozen edible offal products are derived.