Product classification
HS code for Chilled beef offal: 0206.10
Offal, edible, of bovine animals, fresh or chilled.
Classification of chilled beef offal under HS 0206.10
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.
- Covers
- Chilled beef liver
- Chilled beef tongues
- Chilled beef hearts
- Chilled beef kidneys and sweetbreads
- Chilled thick and thin skirts (when classified as offal)
- Also under 0206.10
- Tyson Fresh Meats beef liver
- JBS beef heart
- Cargill beef tongue
Codes often confused with 0206.10
Common mistake. 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.
Top exporters and importers of HS 020610 (the code used for chilled beef offal), 2025
In 2025, the largest exporter of HS 020610 (the code used for chilled beef offal) in UN Comtrade data was the United States, with 30% of world exports; the largest importer in UN Comtrade data was Japan, with 51% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 020610, not only chilled beef offal.
Top exporters 2025 · share of world exports
- 1 United States $364M 30% of world exports
- 2 Australia $147M 12% of world exports
- 3 Canada $134M 11% of world exports
World total: $1.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Japan $711M 51% of world imports
- 2 France $180M 13% of world imports
- 3 United States $170M 12% of world imports
World total: $1.4B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for chilled beef offal
Brazil classifies chilled beef offal under NCM 0206.10.00: HS 0206.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about chilled beef offal
What is the HS code for Chilled beef offal?
The HS code for Chilled beef offal is 020610 (Offal, edible; of bovine animals, fresh or chilled). The HS code for fresh or chilled edible offal of bovine animals is 0206.10.
How do I classify Chilled beef offal for customs?
Chilled beef offal is classified under HS code 020610 — Offal, edible; of bovine animals, fresh or chilled. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of chilled beef offal (HS 020610)?
In 2025, the top exporters of HS 020610 (the code used for chilled beef offal) in UN Comtrade data were the United States ($364M, 30% of world exports), Australia ($147M) and Canada ($134M). World exports came to about $1.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of chilled beef offal (HS 020610)?
In 2025, the top importers of HS 020610 (the code used for chilled beef offal) in UN Comtrade data were Japan ($711M, 51% of world imports), France ($180M) and the United States ($170M). World imports came to about $1.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Chilled beef offal the same in all countries?
The base HS code 020610 for Chilled beef offal is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for chilled beef offal in Brazil?
In Brazil, chilled beef offal (HS 020610) is classified under NCM 0206.10.00.