0206.90.00.20 - Of sheep (including lamb) 🖩
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, 0206.90.00.20, specifically covers edible offal derived from sheep, including lamb, which has been preserved through freezing. This encompasses a variety of internal organs such as livers, kidneys, hearts, and tongues from these animals, provided they are intended for human consumption and are in a frozen state. The classification is rooted in Chapter 2 of the Harmonized Tariff Schedule, which deals with meat and edible offal.
To distinguish this category from its sibling, 0206.90.00.40, it is crucial to note that the latter pertains to edible offal from goats, horses, asses, mules, or hinnies. Therefore, the defining characteristic for classification under 0206.90.00.20 is exclusively the origin of the offal being from sheep or lamb. The method of preservation (frozen) is a common factor within the immediate parent category, "Other, frozen."
As this node represents a leaf node within the HTS structure, there are no further subcategories under 0206.90.00.20. Classification is finalized at this level, contingent on the goods being frozen edible offal originating from sheep (including lamb). Importers and exporters should ensure that documentation accurately reflects the species and intended use of the offal to facilitate proper customs clearance.