HTS chapter · section I
Chapter 02
Live animals; animal products
Chapter 02 of the Harmonized Tariff Schedule sits in section I (live animals; animal products). It has 10 headings and 111 eight-digit tariff lines.
The spread of 26.4 percentage points between the cheapest and dearest lines makes misclassification expensive here.
20 of its 56 lines with a percentage rate are duty-free at the general rate (36%) and 36 are dutiable, from duty-free up to 26.4%. The median line pays 4%.
55 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 0207 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen), with 24 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
2 of its 10 headings are entirely duty-free at the general rate: 0205 (meat of horses, asses, mules or hinnies…) and 0206 (edible offal of bovine animals, swine…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 0201 | Meat of bovine animals, fresh or chilled | 17 | 0 | 10% |
| 0202 | Meat of bovine animals, frozen | 17 | 0 | 10% |
| 0203 | Meat of swine, fresh, chilled, or frozen | 10 | 6 | duty-free |
| 0204 | Meat of sheep or goats, fresh, chilled or frozen | 13 | 1 | duty-free |
| 0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | 1 | 1 | duty-free |
| 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen | 9 | 9 | duty-free |
| 0207 | Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | 24 | 0 | 10% |
| 0208 | Other meat and edible meat offal, fresh, chilled or frozen | 9 | 2 | 6.4% |
| 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | 2 | 0 | 3.2% |
| 0210 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal | 9 | 1 | 2.3% |