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HTS tariff line · chapter 02

0207.14.00

Cuts and offal, frozen

Analysis

HTS 0207.14.00 covers cuts and offal, frozen under heading 0207 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

The general rate is 17.6¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 17.6¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

For statistics it divides in two: 0207.14.00.20 for livers and 0207.14.00.40 for other. Both pay the same duty; the suffix records which kind was imported.

Census statistics map these goods to NAICS 311615 (Poultry Processing), an industry of 520 US establishments employing 238,635 people, the industry a domestic producer of these goods reports under.

Statistical suffixes

CodeDescriptionUnitsNAICS
0207.14.00.20Liverskg311615
0207.14.00.40Otherkg311615

Neighbouring lines

LineDescriptionGeneral rate
0207.11.00Not cut in pieces, fresh or chilled8.8¢/kg
0207.12.00Not cut in pieces, frozen8.8¢/kg
0207.13.00Cuts and offal, fresh or chilled17.6¢/kg
0207.24.00Not cut in pieces, fresh or chilled15¢/kg
0207.25.20Valued less than 88¢/kg8.8¢/kg
0207.25.40Valued 88¢ or more per kg10%
0207.26.00Cuts and offal, fresh or chilled17.6¢/kg
0207.27.00Cuts and offal, frozen17.6¢/kg
0207.41.00Not cut in pieces, fresh or chilled8.8¢/kg
0207.42.00Not cut in pieces, frozen8.8¢/kg
0207.43.00Fatty livers, fresh or chilled17.6¢/kg
0207.44.00Of ducks: other, fresh or chilled17.6¢/kg
0207.45.00Of ducks: other, frozen17.6¢/kg
0207.51.00Not cut in pieces, fresh or chilled8.8¢/kg
0207.52.00Not cut in pieces, frozen8.8¢/kg
0207.53.00Fatty livers, fresh or chilled17.6¢/kg
0207.54.00Of geese: other, fresh or chilled17.6¢/kg
0207.55.00Of geese: other, frozen17.6¢/kg
0207.60.10Not cut in pieces, fresh or chilled8.8¢/kg
0207.60.20Not cut in pieces, frozen8.8¢/kg
0207.60.30Fatty livers, fresh or chilled17.6¢/kg
0207.60.40Of guinea fowls: other, fresh or chilled17.6¢/kg
0207.60.60Of guinea fowls: other, frozen17.6¢/kg