Product classification
HS code for Frozen horse offal: 0206.90
Offal, edible, of sheep, goats, horses, asses, mules or hinnies, frozen.
Classification of frozen horse offal under HS 0206.90
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.
- Covers
- Frozen horse liver
- Frozen horse hearts
- Frozen horse tongues
- Frozen horse kidneys
- Frozen edible offal of mules or asses
- Also under 0206.90
- Silver Fern Farms frozen lamb liver
- Alliance Group frozen sheep kidney
- Australian Lamb Company frozen lamb tripe
Codes often confused with 0206.90
Common mistake. 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.
Top exporters and importers of HS 020690 (the code used for frozen horse offal), 2025
In 2025, the largest exporter of HS 020690 (the code used for frozen horse offal) in UN Comtrade data was Australia, with 40% of world exports; the largest importer in UN Comtrade data was Saudi Arabia, with 16% 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 020690, not only frozen horse offal.
Top exporters 2025 · share of world exports
- 1 Australia $80M 40% of world exports
- 2 New Zealand $54M 27% of world exports
- 3 Spain $13M 6.6% of world exports
World total: $200M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Saudi Arabia $34M 16% of world imports
- 2 United Kingdom $25M 12% of world imports
- 3 United States $23M 11% of world imports
World total: $215M 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 horse offal
Brazil classifies frozen horse offal under NCM 0206.90.00: HS 0206.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about frozen horse offal
What is the HS code for Frozen horse offal?
The HS code for Frozen horse offal is 020690 (Offal, edible; of sheep, goats, horses, asses, mules or hinnies, frozen). The HS code for frozen edible offal of horses, asses, or mules is 020690.
How do I classify Frozen horse offal for customs?
Frozen horse offal is classified under HS code 020690 — Offal, edible; of sheep, goats, horses, asses, mules or hinnies, frozen. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of frozen horse offal (HS 020690)?
In 2025, the top exporters of HS 020690 (the code used for frozen horse offal) in UN Comtrade data were Australia ($80M, 40% of world exports), New Zealand ($54M) and Spain ($13M). World exports came to about $200M, 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 horse offal (HS 020690)?
In 2025, the top importers of HS 020690 (the code used for frozen horse offal) in UN Comtrade data were Saudi Arabia ($34M, 16% of world imports), the United Kingdom ($25M) and the United States ($23M). World imports came to about $215M, 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 horse offal the same in all countries?
The base HS code 020690 for Frozen horse 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 horse offal in Brazil?
In Brazil, frozen horse offal (HS 020690) is classified under NCM 0206.90.00.