HS Code for Duck fatty liver

Duck fatty liver, commonly known as foie gras, is classified under HS code 0207.43 when it is presented in a fresh or chilled state. This classification is governed by the rules of Chapter 2, which covers meat and edible meat offal. Heading 0207 specifically addresses meat and edible offal of poultry, and the sub-heading 0207.43 is dedicated to the fatty livers of ducks. To qualify for this code, the liver must meet specific biological criteria resulting from specialized feeding, and it must not have been cooked or seasoned. The classification is highly sensitive to the preservation method; fresh or chilled livers are distinct from frozen ones in the Harmonized System. Furthermore, if the liver is processed into a terrine, pâté, or otherwise prepared beyond simple chilling, it is excluded from Chapter 2 and must be classified under Chapter 16. This distinction is crucial for international trade, as foie gras is subject to specific luxury taxes and strict agricultural quotas in many jurisdictions. The product must be identifiable as a raw organ to remain within this heading.

Products Included

• Fresh duck foie gras
• Chilled fatty duck livers
• Whole fatty duck livers (fresh)
• Lobe of duck fatty liver (chilled)

Common Misclassification

A common misclassification occurs with HS code 0207.44, which is specifically for frozen fatty duck livers. Additionally, prepared foie gras products like pâtés are often incorrectly placed here instead of HS code 1602.20, which covers prepared or preserved liver of any animal.

FAQ

What is the HS code for duck fatty liver?

The HS code for fresh or chilled duck fatty liver (foie gras) is 0207.43. Frozen versions are classified under 0207.44.

Is there a weight requirement for this classification?

Yes, for customs purposes, duck fatty livers must generally weigh at least 300 grams net to be commercially recognized as foie gras under this specific heading.