0207.60.60.20 - Livers

This HTS category, 0207.60.60.20, specifically classifies frozen livers originating from poultry of heading 0105, excluding those from chickens, turkeys, and ducks, and also excluding those from geese and guinea fowls. This means the classification is for livers of other types of poultry that are fresh, chilled, or frozen. The "Other" designation within this subcategory (0207.60.60) indicates that it encompasses livers from poultry species not otherwise specified in the preceding subheadings at the 8-digit level.

This category is distinct from its sibling, 0207.60.60.40, which is also designated as "Other." The crucial difference lies in the state of the goods. While 0207.60.60.20 is exclusively for **frozen** livers, 0207.60.60.40 would likely cover livers of other poultry of heading 0105 that are not frozen, meaning they are either fresh or chilled. Therefore, the method of preservation is the primary differentiator between these two sibling categories at this level.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level is definitive for frozen livers of poultry of heading 0105, excluding specific types like chickens, turkeys, ducks, geese, and guinea fowls. Importers must ensure the goods are indeed poultry livers meeting the exclusion criteria and are preserved by freezing to correctly assign this classification.