HS Code for Frozen bone-in lamb cuts

HS code 0204.42 is utilized for frozen cuts of lamb that contain bone. Chapter 2 encompasses meat, and heading 0204 is dedicated to the meat of sheep or goats. The subheading 0204.42 specifically targets frozen meat of sheep (lamb) that is presented as cuts with the bone still intact, excluding full carcasses or half-carcasses. Classification here requires the product to be frozen, distinguishing it from fresh or chilled lamb found under 0204.22. The distinction between "lamb" (young sheep) and "mutton" (adult sheep) is often relevant for duty rates, though both are generally covered under the 0204 heading structure. The "bone-in" requirement means that the skeletal structure or parts of it must remain within the cut. This classification follows GRI 1, as the terms of the subheading specifically describe the product's state (frozen) and physical composition (bone-in cuts).

Products Included

• Frozen lamb legs, bone-in
• Frozen lamb shoulders, bone-in
• Frozen lamb racks (bone-in)
• Frozen lamb chops with bone

Common Misclassification

The most frequent misclassification is using HS code 0204.43, which is for boneless frozen cuts of sheep. If the bone is removed, the classification changes. Another common error is using 0204.30, which is reserved for frozen carcasses and half-carcasses of lamb. Importers also occasionally confuse 0204.42 with 0204.22, which is the code for fresh or chilled bone-in sheep cuts. Proper documentation of the temperature at the time of entry is necessary to justify the use of the frozen meat codes.

FAQ

What is the HS code for frozen bone-in lamb?

The HS code for frozen bone-in lamb cuts is 0204.42.

Does this code include frozen mutton?

Yes, HS code 0204.42 covers frozen bone-in cuts of sheep, which includes both lamb and mutton.