0207.27.00 - Cuts and offal, frozen

This HTS category, 0207.27.00, specifically covers edible cuts and offal of turkeys that have been frozen. This encompasses a broad range of processed turkey parts beyond whole carcasses, including items like breasts, thighs, wings, and various internal organs, all preserved through freezing. The primary distinguishing feature is the state of preservation: these goods are frozen, differentiating them from fresh or chilled products.

Within the broader classification of frozen turkey products, 0207.27.00 is distinct from sibling categories based on its nature as "cuts and offal." For instance, it differs from 0207.25, which pertains to whole turkeys (not cut in pieces) that are also frozen. Furthermore, it is separated from 0207.26.00.00, which covers cuts and offal of turkeys that are fresh or chilled, highlighting the critical factor of temperature as a classification determinant.

To further refine classification, this category is subdivided into more specific types of turkey offal. The subcategories, 0207.27.00.20 (Livers) and 0207.27.00.40 (Other), allow for the distinct identification and potential separate tariff treatment of specific organs like turkey livers from other frozen turkey cuts and offal not otherwise specified. This hierarchical structure facilitates precise inventory management and compliance with trade regulations.