Product classification
HS code for Frozen beef offal: 0206.29
Offal, edible, of bovine animals, (other than tongues and livers), frozen.
Classification of frozen beef offal under HS 0206.29
Frozen beef offal, excluding tongues and livers, is classified under HS code 0206.29. This is a residual subheading within heading 0206, which encompasses edible offal of bovine animals. The term \"offal\" generally refers to the internal organs and other parts of the animal that are not part of the main carcass, such as the heart, kidneys, sweetbreads, and brains. Under the Harmonized System, products are classified based on their state (frozen) and their specific identity. Since tongues (0206.21) and livers (0206.22) have their own dedicated subheadings, all other edible frozen bovine offal falls into the \"other\" category of 0206.29. This classification requires that the product be intended for human consumption. The freezing process must be sufficient to preserve the product for long-distance transport, distinguishing it from chilled products found in 0206.10.
- Covers
- Frozen beef hearts
- Frozen beef kidneys
- Frozen beef sweetbreads (thymus/pancreas)
- Frozen beef brains
- Frozen beef lungs and spleens
- Also under 0206.29
- JBS frozen beef hearts
- Cargill frozen beef tripe
- Tyson frozen beef oxtails
Codes often confused with 0206.29
Common mistake. A frequent misclassification occurs with HS code 0504.00, which covers guts, bladders, and stomachs of animals. While these are technically offal, they are specifically excluded from Chapter 2 if they are not prepared for human consumption or if they fall under the specific definitions of 0504. For example, tripe is often classified under 0504.00. Additionally, 0206.21 (tongues) and 0206.22 (livers) are often incorrectly used for general offal shipments. Importers must also ensure they do not use 0206.10, which is reserved for fresh or chilled offal, as the tax and regulatory requirements for frozen goods often differ significantly.
Top exporters and importers of HS 020629 (the code used for frozen beef offal), 2025
In 2025, the largest exporter of HS 020629 (the code used for frozen beef offal) in UN Comtrade data was Australia, with 15% of world exports; the largest importer in UN Comtrade data was Hong Kong, with 17% 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 020629, not only frozen beef offal.
Top exporters 2025 · share of world exports
- 1 Australia $493M 15% of world exports
- 2 United States $406M 13% of world exports
- 3 Brazil $374M 12% of world exports
World total: $3.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Hong Kong $548M 17% of world imports
- 2 Vietnam* ~$505M 16% of world imports · partner records ↗
- 3 United States $389M 12% of world imports
World total: $3.1B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 codes for frozen beef offal
Brazil splits HS 0206.29 into 2 NCM codes. Pick the one that matches your product:
- 0206.29.10Frozen bovine tails (oxtails)
- 0206.29.90Other frozen edible bovine offal
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about frozen beef offal
What is the HS code for Frozen beef offal?
The HS code for Frozen beef offal is 020629 (Offal, edible; of bovine animals, (other than tongues and livers), frozen). The HS code for frozen edible bovine offal (excluding tongues and livers) is 0206.29.
How do I classify Frozen beef offal for customs?
Frozen beef offal is classified under HS code 020629 — Offal, edible; of bovine animals, (other than tongues and livers), frozen. This is a 6-digit subheading level code.
Does this code include beef tripe?
Generally, no. Beef tripe (stomach) is typically classified under HS code 0504.00, which covers animal guts, bladders, and stomachs.
Which countries are the top exporters of frozen beef offal (HS 020629)?
In 2025, the top exporters of HS 020629 (the code used for frozen beef offal) in UN Comtrade data were Australia ($493M, 15% of world exports), the United States ($406M) and Brazil ($374M). World exports came to about $3.2B, 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 frozen beef offal (HS 020629)?
In 2025, the top importers of HS 020629 (the code used for frozen beef offal) in UN Comtrade data were Hong Kong ($548M, 17% of world imports), Vietnam (about $505M) and the United States ($389M). World imports came to about $3.1B, 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 Frozen beef offal the same in all countries?
The base HS code 020629 for Frozen 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 frozen beef offal in Brazil?
Brazil splits HS 020629 into 2 NCM codes, so the right one for frozen beef offal depends on the product's details: 0206.29.10 (Frozen bovine tails (oxtails)), 0206.29.90 (Other frozen edible bovine offal).