0207.14.00 - Cuts and offal, frozen

Heading 0207.14.00 specifically covers frozen cuts and edible offal derived from chickens, as defined in heading 0105. This category encompasses a wide variety of chicken parts that have been processed by cutting, such as breasts, thighs, wings, and drumsticks, as well as edible internal organs. The crucial characteristic for classification under this subheading is that the product must be presented in a frozen state.

This subheading is distinct from its siblings by its combined criteria of being both "cuts and offal" and "frozen." For instance, 0207.11.00 covers chicken that is "not cut in pieces, fresh or chilled," while 0207.12.00 covers chicken that is "not cut in pieces, frozen." Similarly, 0207.13.00.00 pertains to "cuts and offal" but only when they are "fresh or chilled." Therefore, 0207.14.00 is the designated classification for any chicken pieces or edible offal that have undergone a freezing process.

The subcategories within 0207.14.00 further refine the classification based on the specific type of offal. The principal subdivision is for "Livers" (0207.14.00.20), acknowledging the commercial significance and distinct classification often applied to this particular offal. All other types of frozen chicken cuts and edible offal that are not livers fall under the "Other" category (0207.14.00.40), providing a catch-all for the remaining items within this broader classification.