HTS tariff line · chapter 02
0206.90.00
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: other, frozen
Analysis
HTS 0206.90.00 covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: other, frozen under heading 0206 (edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
For statistics it divides in two: 0206.90.00.20 for of sheep (including lamb) and 0206.90.00.40 for of goats, horses, asses, mules or hinnies. Both pay the same duty; the suffix records which kind was imported.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 36% of the 56 tariff lines in chapter 02. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
Census statistics map these goods to NAICS 311611 (Animal (except Poultry) Slaughtering), an industry of 1,274 US establishments employing 159,965 people. That is the industry code a US manufacturer of the same product would normally use.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0206.10.00 | Of bovine animals, fresh or chilled | Free |
| 0206.21.00 | Of bovine animals, frozen: tongues | Free |
| 0206.22.00 | Of bovine animals, frozen: livers | Free |
| 0206.29.00 | Of bovine animals, frozen: other | Free |
| 0206.30.00 | Of swine, fresh or chilled | Free |
| 0206.41.00 | Of swine, frozen: livers | Free |
| 0206.49.00 | Of swine, frozen: other | Free |
| 0206.80.00 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: other, fresh or chilled | Free |