Product classification
HS code for Fresh beef offal: 0206.10
Offal, edible, of bovine animals, fresh or chilled.
Classification of fresh beef offal under HS 0206.10
The classification of fresh beef offal under HS code 0206.10 is governed by the General Rules for the Interpretation (GRI) of the Harmonized System. Chapter 2 of the nomenclature is dedicated to meat and edible meat offal. Within this chapter, heading 0206 specifically covers edible offal of bovine animals, swine, sheep, goats, horses, asses, mules, or hinnies. The subheading 0206.10 is designated for bovine offal that is presented in a fresh or chilled state. To be classified here, the product must be derived from bovine animals and must consist of edible parts other than the carcass meat. The term "fresh" implies the product has not undergone any preservation process other than chilling to maintain its quality. Chilling involves reducing the temperature of the product to generally between 0 and 4 degrees Celsius without reaching the freezing point. If the offal were frozen, it would be classified under subheadings 0206.21 through 0206.29. This classification is essential for ensuring that health and safety regulations, as well as specific tariffs for organ meats, are correctly applied during international trade.
- Covers
- Fresh or chilled beef tongues
- Fresh or chilled beef livers
- Fresh or chilled beef kidneys
- Fresh or chilled beef hearts
- Fresh or chilled beef sweetbreads (thymus and pancreas)
- Fresh or chilled beef brains
- Also under 0206.10
- Tyson Fresh Meats beef liver
- JBS beef heart
- Cargill beef tongue
Codes often confused with 0206.10
Common mistake. A frequent error is classifying offal under heading 0201, which is reserved for fresh or chilled bovine meat (skeletal muscle). Additionally, if the offal is frozen, it must be moved to 0206.21 or 0206.22 depending on the specific organ. Another common confusion involves heading 0504, which covers guts, bladders, and stomachs of animals; however, if these items are intended for human consumption and are fresh or chilled, they are typically retained in Chapter 2 under 0206.
Top exporters and importers of HS 020610 (the code used for fresh beef offal), 2025
In 2025, the largest exporter of HS 020610 (the code used for fresh 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 fresh 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 fresh beef offal
Brazil classifies fresh 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 fresh beef offal
What is the HS code for Fresh beef offal?
The HS code for Fresh 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 Fresh beef offal for customs?
Fresh beef offal is classified under HS code 020610 — Offal, edible; of bovine animals, fresh or chilled. This is a 6-digit subheading level code.
Does this code include frozen beef liver?
No, frozen beef liver is classified under HS code 0206.22. HS code 0206.10 is strictly for fresh or chilled products.
Which countries are the top exporters of fresh beef offal (HS 020610)?
In 2025, the top exporters of HS 020610 (the code used for fresh 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 fresh beef offal (HS 020610)?
In 2025, the top importers of HS 020610 (the code used for fresh 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 Fresh beef offal the same in all countries?
The base HS code 020610 for Fresh 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 fresh beef offal in Brazil?
In Brazil, fresh beef offal (HS 020610) is classified under NCM 0206.10.00.