HTS heading · chapter 02
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen
Analysis
Heading 0207 of the Harmonized Tariff Schedule covers meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen. It divides into 19 six-digit subheadings and 24 eight-digit tariff lines, with 31 ten-digit statistical suffixes below them.
None of its 24 lines is duty-free at the general rate. Rates run from 10% to 10% with a median of 10%, so the line you choose sets the duty.
Its median rate of 10% sits at the 81st percentile of the headings in chapter 02.
23 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 0207.60 (of guinea fowls, 5 lines), 0207.25 (not cut in pieces, frozen, 2 lines), 0207.11 (unnamed, 1 line) and 0207.12 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Poultry Processing (311615). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0207.11.00 | Not cut in pieces, fresh or chilled | 8.8¢/kg |
| 0207.12.00 | Not cut in pieces, frozen | 8.8¢/kg |
| 0207.13.00 | Cuts and offal, fresh or chilled | 17.6¢/kg |
| 0207.14.00 | Cuts and offal, frozen | 17.6¢/kg |
| 0207.24.00 | Not cut in pieces, fresh or chilled | 15¢/kg |
| 0207.25.20 | Valued less than 88¢/kg | 8.8¢/kg |
| 0207.25.40 | Valued 88¢ or more per kg | 10% |
| 0207.26.00 | Cuts and offal, fresh or chilled | 17.6¢/kg |
| 0207.27.00 | Cuts and offal, frozen | 17.6¢/kg |
| 0207.41.00 | Not cut in pieces, fresh or chilled | 8.8¢/kg |
| 0207.42.00 | Not cut in pieces, frozen | 8.8¢/kg |
| 0207.43.00 | Fatty livers, fresh or chilled | 17.6¢/kg |
| 0207.44.00 | Of ducks: other, fresh or chilled | 17.6¢/kg |
| 0207.45.00 | Of ducks: other, frozen | 17.6¢/kg |
| 0207.51.00 | Not cut in pieces, fresh or chilled | 8.8¢/kg |
| 0207.52.00 | Not cut in pieces, frozen | 8.8¢/kg |
| 0207.53.00 | Fatty livers, fresh or chilled | 17.6¢/kg |
| 0207.54.00 | Of geese: other, fresh or chilled | 17.6¢/kg |
| 0207.55.00 | Of geese: other, frozen | 17.6¢/kg |
| 0207.60.10 | Not cut in pieces, fresh or chilled | 8.8¢/kg |
| 0207.60.20 | Not cut in pieces, frozen | 8.8¢/kg |
| 0207.60.30 | Fatty livers, fresh or chilled | 17.6¢/kg |
| 0207.60.40 | Of guinea fowls: other, fresh or chilled | 17.6¢/kg |
| 0207.60.60 | Of guinea fowls: other, frozen | 17.6¢/kg |