Product classification
HS code for Frozen bone-in mutton cuts: 0204.42
Meat, of sheep (including lamb), cuts with bone in (excluding carcasses and half-carcasses), frozen.
Classification of frozen bone-in mutton cuts under HS 0204.42
The classification of frozen bone-in mutton cuts under HS code 0204.42 is governed by the rules of Chapter 2, which covers meat and edible meat offal. Heading 0204 specifically pertains to the meat of sheep or goats. To arrive at code 0204.42, one must first distinguish between fresh or chilled meat (0204.10 to 0204.23) and frozen meat (0204.30 to 0204.43). Once the frozen state is confirmed, the classification further divides into carcasses and specific cuts. Subheading 0204.42 is designated for other cuts with bone in, meaning parts of the sheep that are not the whole carcass or half-carcass but still retain their skeletal structure. This classification is vital for international trade statistics and the application of customs duties, as bone-in cuts often have different tariff rates compared to boneless meat. The term mutton refers to meat from sheep that are typically older than one year, though the HS code 0204.42 covers both mutton and lamb as long as they are frozen bone-in cuts.
- Covers
- Frozen mutton leg, bone-in
- Frozen mutton shoulder, bone-in
- Frozen mutton chops (bone-in)
- Frozen mutton rack
- Frozen mutton loin, bone-in
- Also under 0204.42
- Silver Fern Farms frozen lamb chops
- Alliance Group frozen mutton shanks
- Australian Lamb Company frozen bone-in legs
Codes often confused with 0204.42
Common mistake. Frozen bone-in mutton is often misclassified under 0204.41, which is strictly for frozen carcasses and half-carcasses. If the animal has been divided into smaller commercial cuts, 0204.42 is the correct code. Another common error is using 0204.43, which is reserved for boneless cuts. If even a single bone remains in the cut, it must stay in 0204.42. Additionally, importers sometimes confuse sheep meat with goat meat; frozen goat meat is classified under 0204.50, regardless of whether it is bone-in or boneless, making it a distinct category from the mutton codes.
Top exporters and importers of HS 020442 (the code used for frozen bone-in mutton cuts), 2025
In 2025, the largest exporter of HS 020442 (the code used for frozen bone-in mutton cuts) in UN Comtrade data was New Zealand, with 45% of world exports; the largest importer in UN Comtrade data was China, with 29% 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 020442, not only frozen bone-in mutton cuts.
Top exporters 2025 · share of world exports
- 1 New Zealand $1.7B 45% of world exports
- 2 Australia $1.6B 44% of world exports
- 3 Netherlands $115M 3.1% of world exports
World total: $3.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $1.1B 29% of world imports
- 2 United States $509M 14% of world imports
- 3 United Kingdom $293M 7.9% of world imports
World total: $3.7B 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 frozen bone-in mutton cuts
Brazil classifies frozen bone-in mutton cuts under NCM 0204.42.00: HS 0204.42 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about frozen bone-in mutton cuts
What is the HS code for Frozen bone-in mutton cuts?
The HS code for Frozen bone-in mutton cuts is 020442 (Meat; of sheep (including lamb), cuts with bone in (excluding carcasses and half-carcasses), frozen).
How do I classify Frozen bone-in mutton cuts for customs?
Frozen bone-in mutton cuts is classified under HS code 020442 — Meat; of sheep (including lamb), cuts with bone in (excluding carcasses and half-carcasses), frozen. This is a 6-digit subheading level code.
What is the HS code for frozen bone-in mutton?
The HS code for frozen bone-in mutton cuts (excluding carcasses) is 0204.42.
Does 0204.42 include frozen lamb?
Yes, 0204.42 includes frozen bone-in cuts of both lamb and mutton, as the HS nomenclature for this heading covers all meat of sheep.
Which countries are the top exporters of frozen bone-in mutton cuts (HS 020442)?
In 2025, the top exporters of HS 020442 (the code used for frozen bone-in mutton cuts) in UN Comtrade data were New Zealand ($1.7B, 45% of world exports), Australia ($1.6B) and the Netherlands ($115M). World exports came to about $3.7B, 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 bone-in mutton cuts (HS 020442)?
In 2025, the top importers of HS 020442 (the code used for frozen bone-in mutton cuts) in UN Comtrade data were China ($1.1B, 29% of world imports), the United States ($509M) and the United Kingdom ($293M). World imports came to about $3.7B, 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 bone-in mutton cuts the same in all countries?
The base HS code 020442 for Frozen bone-in mutton cuts 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 bone-in mutton cuts in Brazil?
In Brazil, frozen bone-in mutton cuts (HS 020442) is classified under NCM 0204.42.00.