HS Code for Frozen horse offal

HS code 020690 covers frozen edible offal of horses, asses, mules, or hinnies, as well as sheep and goats. Chapter 2 of the Harmonized System deals with meat and edible meat offal. Heading 0206 is specifically reserved for edible offal of bovine animals, swine, sheep, goats, horses, asses, mules, or hinnies. Subheading 020690 is the residual category for frozen offal of these animals that is not specifically named in other subheadings. Edible offal includes internal organs and other parts of the animal that are not skeletal muscle, such as the heart, liver, tongues, kidneys, and lungs. For horse products, a clear distinction is made between the skeletal muscle (meat) and the internal organs (offal). This code is only applicable if the offal is intended for human consumption and has been preserved by freezing. If the offal is intended for animal feed or industrial use (non-edible), it would be classified under Chapter 5 (0511). The classification requires that the product has not been cooked or prepared beyond the freezing process.

Products Included

• Frozen horse liver
• Frozen horse hearts
• Frozen horse tongues
• Frozen horse kidneys
• Frozen edible offal of mules or asses

Common Misclassification

A frequent error is classifying horse offal under HS code 020500, which is the code for horse meat (skeletal muscle), fresh, chilled, or frozen. Another common mistake is confusing frozen offal with fresh or chilled offal; fresh or chilled horse offal is classified under HS code 020680. Furthermore, if the offal is prepared, preserved, or cooked (e.g., canned horse liver pate), it must be classified under Chapter 16, specifically heading 1602.

FAQ

What is the HS code for frozen horse offal?

The HS code for frozen edible offal of horses, asses, or mules is 020690.

Does this code include horse meat?

No, horse meat (muscle tissue) is classified under HS code 020500. Code 020690 is strictly for edible internal organs and other offal.