Analysis
HTS 0207.53.00 covers fatty livers, fresh or chilled under heading 0207 (meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen).
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.
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.
The general rate of 17.6¢/kg has not changed in any edition of the schedule since Jan 2023.
Neighbouring 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 |
| 0207.54.00 | 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 |