1602.20 - Of liver of any animal:

Heading 1602.20 specifically classifies prepared or preserved preparations derived from the liver of any animal. This includes, but is not limited to, pâtés, terrines, and other processed liver products that have undergone preservation methods such as canning, cooking, or freezing for commercial distribution. The key defining characteristic for classification under this heading is the primary ingredient being animal liver.

This heading is distinct from its siblings within the broader 1602 category. Unlike 1602.10 which covers homogenized preparations, or 1602.50 which is exclusively for bovine animal preparations, 1602.20 focuses solely on liver-based items regardless of the animal source. It also differs from 1602.90, which encompasses other miscellaneous meat preparations and blood products, by its specific focus on liver.

Within heading 1602.20, further subdivisions exist to provide more granular classification. Subcategory 1602.20.20.00 addresses preparations specifically of goose liver, while 1602.20.40.00 covers all other types of prepared or preserved animal liver not otherwise specified, allowing for precise tracking and duty assessment of diverse liver products.