0207.26.00.00 - Cuts and offal, fresh or chilled

This HTS category, 0207.26.00.00, specifically encompasses cuts and offal derived from turkeys, which are imported in a fresh or chilled state. This includes a wide variety of turkey parts beyond whole birds, such as breasts, legs, wings, as well as internal organs like livers, hearts, and gizzards, provided they have not undergone freezing. The crucial determinant for classification under this code is the state of preservation; the product must be actively chilled, not frozen.

It is important to distinguish this category from its siblings. Unlike 0207.24.00.00, which covers whole, uncut turkeys that are fresh or chilled, 0207.26.00.00 is exclusively for pieces and offal. Furthermore, it differs from the frozen turkey categories: 0207.25 (whole, uncut, frozen) and 0207.27.00 (cuts and offal, frozen). The distinction between fresh/chilled and frozen is a critical classification criterion at this level.

As a leaf node, this category does not have further subcategories. Therefore, classification is determined by the specific product being either a turkey cut or offal, and its presentation as fresh or chilled. This ensures accurate tariff application for various retail and wholesale turkey products that are not whole birds and have not been subjected to freezing processes.