0207.55.00.40 - Other

This HTS category, 0207.55.00.40, covers "Other" frozen edible offal derived from geese, excluding livers. When classifying geese products under heading 0207, it is crucial to identify the specific edible offal being imported or exported. This designation is reserved for those parts of the goose that are considered edible but do not fall into the more specifically defined categories.

The key distinction of this subcategory lies in its exclusion of goose livers, which are classified separately under 0207.55.00.20. Therefore, this category would encompass other edible parts of the goose that are frozen, such as hearts, gizzards, or necks, provided they are not livers. The frozen state is a critical factor for classification within this specific code.

As a leaf node, 0207.55.00.40 does not have further subdivisions. Classification at this level relies on confirming that the product is indeed frozen edible offal of geese and that it is not goose liver. Importers and exporters should ensure accurate product identification to avoid misclassification, as customs duties and regulations can vary significantly between HTS codes.