HS Code for Cooked eggs

Cooked eggs are classified under HS code 0407.90, which falls within Chapter 4 of the Harmonized System, covering dairy produce, birds' eggs, and other edible products of animal origin. The classification logic is dictated by the state of the product: it remains in the shell. While fresh eggs are categorized under subheadings like 0407.11 or 0407.21 depending on the species and fertility, the subheading 0407.90 is a residual category for eggs that have been preserved or cooked while still in their shells. According to the General Interpretative Rules (GIR), specifically GIR 1, the heading text for 0407 explicitly includes eggs that are 'preserved or cooked.' This means that as long as the egg remains within its natural protective casing, it does not move to Chapter 21 (miscellaneous edible preparations) or Chapter 16, even if it has undergone significant thermal processing like boiling or steaming.

Products Included

• Hard-boiled eggs in shell
• Soft-boiled eggs in shell
• Century eggs (preserved eggs) in shell
• Salted duck eggs in shell
• Steam-cooked bird eggs in shell

Common Misclassification

A frequent error involves misclassifying cooked eggs under HS code 0408. This code is reserved for birds' eggs not in shell, and egg yolks, whether fresh, dried, cooked by steaming or by boiling in water, molded, frozen, or otherwise preserved. If the shell is removed after cooking, the product must move to 0408. Another common mistake is using 2106.90 for 'food preparations not elsewhere specified,' which is only applicable if the eggs have been significantly transformed or mixed with other ingredients to the point they lose the character of a simple cooked egg.

FAQ

What is the HS code for cooked eggs?

The HS code for cooked eggs in their shell is 0407.90. If the eggs are cooked and peeled, they are classified under 0408.99.

Does the HS code change if the eggs are salted?

No, as long as the salted eggs remain in their shell, they are still classified under 0407.90 as 'preserved' eggs.