Analysis
Heading 0204 of the Harmonized Tariff Schedule covers meat of sheep or goats, fresh, chilled or frozen. It divides into 9 six-digit subheadings and 13 eight-digit tariff lines, with 19 ten-digit statistical suffixes below them.
Every one of its 13 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 18th percentile of the headings in chapter 02.
12 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 largest subheadings are 0204.22 (other cuts with bone in, 2 lines), 0204.23 (boneless, 2 lines), 0204.42 (other cuts with bone in, 2 lines) and 0204.43 (boneless, 2 lines).
By Census's concordance, most of its statistical lines are made by Animal (except Poultry) Slaughtering (311611). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0204.10.00 | Carcasses and half-carcasses of lamb, fresh or chilled | 0.7¢/kg |
| 0204.21.00 | Carcasses and half-carcasses | 2.8¢/kg |
| 0204.22.20 | Other cuts with bone in: lamb | 0.7¢/kg |
| 0204.22.40 | Other cuts with bone in: other | 2.8¢/kg |
| 0204.23.20 | Boneless: lamb | 0.7¢/kg |
| 0204.23.40 | Boneless: other | 2.8¢/kg |
| 0204.30.00 | Carcasses and half-carcasses of lamb, frozen | 0.7¢/kg |
| 0204.41.00 | Carcasses and half-carcasses | 2.8¢/kg |
| 0204.42.20 | Other cuts with bone in: lamb | 0.7¢/kg |
| 0204.42.40 | Other cuts with bone in: other | 2.8¢/kg |
| 0204.43.20 | Boneless: lamb | 0.7¢/kg |
| 0204.43.40 | Boneless: other | 2.8¢/kg |
| 0204.50.00 | Meat of sheep or goats, fresh, chilled or frozen: meat of goats | Free |