HS Code for Frozen lamb offal

The classification for frozen lamb offal is HS code 0206.90. This code is found in Chapter 2, which covers meat and edible meat offal. Heading 0206 is specifically for edible offal of bovine animals, swine, sheep, goats, horses, asses, mules, or hinnies, fresh, chilled, or frozen. Subheading 0206.90 is the specific category for frozen edible offal of sheep, goats, and equines. Edible offal includes a wide range of internal organs and other parts of the animal that are not considered skeletal muscle meat. This includes the liver, kidneys, heart, tongue, lungs, brains, sweetbreads (thymus and pancreas), and even the feet and tails if they are intended for human consumption. To be classified under this code, the offal must be fit for human consumption and must be frozen. If the offal is intended for industrial use or is not fit for human consumption, it may be classified under Chapter 5. The freezing process must be complete, ensuring the product is preserved at sub-zero temperatures. This classification is distinct from meat cuts (such as legs or shoulders), which are classified under heading 0204. Accurate classification is necessary for compliance with food safety standards and trade statistics.

Products Included

• Frozen lamb liver
• Frozen lamb kidneys
• Frozen lamb heart
• Frozen lamb tongue
• Frozen lamb sweetbreads
• Frozen lamb brains

Common Misclassification

Frozen lamb offal is often misclassified under HS code 0206.80, which is for fresh or chilled offal of the same animals. Another common mistake is using HS code 0204.43, which is for boneless meat cuts; offal is distinct from muscle meat. Additionally, if the offal is not for human consumption (e.g., for pet food manufacturing or pharmaceutical use), it might be classified under HS code 0511.99. Finally, frozen lamb tongues are sometimes incorrectly placed in 0206.49, which is for swine offal, instead of 0206.90.

FAQ

What is the HS code for frozen lamb offal?

The HS code for frozen edible offal of sheep (including lamb) is 0206.90.

Are lamb hearts classified as meat or offal?

In the Harmonized System, hearts are considered edible offal and are classified under HS code 0206.90 when frozen.