0206.90.00.40 - Of goats, horses, asses, mules or hinnies 🖩
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 classification, 0206.90.00.40, specifically covers edible offal that is frozen and originates from goats, horses, asses, mules, or hinnies. This category encompasses a variety of internal organs and anatomical parts considered fit for human consumption, excluding those of bovine animals, swine, and sheep. Examples of products that would fall under this heading include frozen goat livers, kidneys, hearts, and tongues, as well as similar edible offal from horses, asses, mules, and hinnies.
It is important to distinguish this subcategory from its sibling, 0206.90.00.20, which exclusively covers edible offal of sheep (including lamb) that is frozen. Therefore, if the frozen edible offal is from a sheep or lamb, it would be classified under 0206.90.00.20. Conversely, if the frozen edible offal is from any other of the specified animals – goats, horses, asses, mules, or hinnies – it belongs to 0206.90.00.40.
As a leaf node in the HTS database, this category does not have further subcategories. Classification to this specific code is therefore determined by the type of animal from which the frozen edible offal originates and its frozen state. Proper identification of the source animal is crucial for accurate customs declaration and tariff application.