0504.00.00 - Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

Category 0504.00.00 encompasses a range of animal by-products, specifically the guts, bladders, and stomachs derived from animals other than fish. These products are classified regardless of their condition, whether they are fresh, chilled, frozen, salted, in brine, dried, or smoked. This category focuses exclusively on these visceral materials and their processed forms, not on live animals or other animal parts.

Distinguishing this category from its siblings, such as those for live animals (Chapters 01), is crucial. While related to animal products, 0504.00.00 deals with processed internal organs, not the live creatures themselves or other materials like hides and skins found in different chapters. It is important to note that fish offal would fall under different HTS classifications.

Within this category, the products are further subdivided to refine their classification based on their intended use. The primary subdivision distinguishes between those prepared specifically for use as sausage casings and all other preparations of guts, bladders, and stomachs. This distinction allows for more precise tariff application based on the finished form and market readiness of the material.