Analysis
Heading 0208 of the Harmonized Tariff Schedule covers other meat and edible meat offal, fresh, chilled or frozen. It divides into 6 six-digit subheadings and 9 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.
The spread of 6.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.4%, applies to 0208.10.00 (of rabbits or hares) and 0208.30.00 (other meat and edible meat offal, fresh, chilled…).
2 of its 8 lines with a percentage rate are duty-free at the general rate (25%) and 6 are dutiable, from duty-free up to 6.4%. The median line pays 6.4%.
1 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 0208.90 (other, 4 lines), 0208.10 (unnamed, 1 line), 0208.30 (unnamed, 1 line) and 0208.40 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0208.10.00 | Of rabbits or hares | 6.4% |
| 0208.30.00 | Other meat and edible meat offal, fresh, chilled or frozen: of primates | 6.4% |
| 0208.40.01 | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia). | 6.4% |
| 0208.50.00 | Of reptiles (including snakes and turtles) | 6.4% |
| 0208.60.00 | Of camels and other camelids (Camelidae) | 6.4% |
| 0208.90.20 | Other: deer | Free |
| 0208.90.25 | Other: frogsʼ legs | Free |
| 0208.90.30 | Quail, eviscerated, not in pieces | 7¢/kg |
| 0208.90.91 | Other: other | 6.4% |