HS Code for Chilled beef offal

Chilled beef offal is classified under HS code 0206.10. This code is situated in Chapter 2 (Meat and edible meat offal) and Heading 0206, which specifically covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules, or hinnies. Subheading 0206.10 is dedicated to the fresh or chilled edible offal of bovine animals. Offal includes various internal organs and other parts not part of the main carcass, such as the liver, heart, tongue, kidneys, and sweetbreads. For classification under this code, the offal must be fit for human consumption and maintained in a fresh or chilled state. Chilling involves reducing the temperature of the product to near freezing to prevent spoilage while maintaining the characteristics of fresh meat. This classification is distinct from the meat of the animal (the muscles), which is classified under headings 0201 or 0202.

Products Included

• Chilled beef liver
• Chilled beef tongues
• Chilled beef hearts
• Chilled beef kidneys and sweetbreads
• Chilled thick and thin skirts (when classified as offal)

Common Misclassification

The most common misclassification involves frozen beef offal, which is spread across subheadings 0206.21 (tongues), 0206.22 (livers), and 0206.29 (other). Importers must ensure the temperature state is correctly identified. Another area of confusion is with bovine guts, bladders, and stomachs. If these are not intended for human consumption or are specifically prepared for use as sausage casings, they are classified under HS code 0504.00. Additionally, offal that has been prepared or preserved (e.g., cooked or canned) moves to Chapter 16.

FAQ

What is the HS code for chilled beef offal?

The HS code for fresh or chilled edible offal of bovine animals is 0206.10.

Are beef tongues included in this code?

Yes, fresh or chilled beef tongues are included under 0206.10, whereas frozen tongues have their own specific code, 0206.21.