Product classification
HS code for Frozen lamb offal: 0206.90
Offal, edible, of sheep, goats, horses, asses, mules or hinnies, frozen.
Classification of frozen lamb offal under HS 0206.90
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.
- Covers
- Frozen lamb liver
- Frozen lamb kidneys
- Frozen lamb heart
- Frozen lamb tongue
- Frozen lamb sweetbreads
- Frozen lamb brains
- 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. 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.
Top exporters and importers of HS 020690 (the code used for frozen lamb offal), 2025
In 2025, the largest exporter of HS 020690 (the code used for frozen lamb 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 lamb 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 lamb offal
Brazil classifies frozen lamb 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 lamb offal
What is the HS code for Frozen lamb offal?
The HS code for Frozen lamb offal is 020690 (Offal, edible; of sheep, goats, horses, asses, mules or hinnies, frozen). The HS code for frozen edible offal of sheep (including lamb) is 0206.90.
How do I classify Frozen lamb offal for customs?
Frozen lamb 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.
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.
Which countries are the top exporters of frozen lamb offal (HS 020690)?
In 2025, the top exporters of HS 020690 (the code used for frozen lamb 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 lamb offal (HS 020690)?
In 2025, the top importers of HS 020690 (the code used for frozen lamb 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 lamb offal the same in all countries?
The base HS code 020690 for Frozen lamb 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 lamb offal in Brazil?
In Brazil, frozen lamb offal (HS 020690) is classified under NCM 0206.90.00.