HS Code for Frozen pork offal

HS code 0206.49 serves as the residual classification for all edible frozen offal of swine that is not specifically named elsewhere in the 0206.4 series. While 0206.41 is reserved for livers, 0206.49 captures a wide variety of other edible parts. In the context of the Harmonized System, offal generally refers to the internal organs and the extremities, such as feet, tails, and ears, of the animal. This classification is determined by GRI 1 and 6, identifying the product first as swine offal and then as other than liver. The products must be frozen to meet the requirements of this subheading. This category is particularly important in international trade because variety meats or offal often have high demand in specific markets for traditional dishes. The technical distinction between 0206.49 and other headings is crucial. For instance, while 0206.49 covers many internal organs, heading 0504.00 specifically covers guts, bladders, and stomachs of animals. Therefore, items like pig stomachs or intestines are classified under 0504.00 even if they are edible and frozen, because 0504 is more specific for those particular organs. Similarly, if the offal is prepared or cooked, it moves to Chapter 16.

Products Included

• Frozen pork hearts
• Frozen pork kidneys
• Frozen pork tongues
• Frozen pork feet (trotters)
• Frozen pork ears
• Frozen pork tails
• Frozen pork snouts

Common Misclassification

Confused with 0206.41, which is specifically for livers. Also confused with 0504.00, which covers guts, bladders, and stomachs. While 0206.49 covers many internal organs, the specific items listed in 0504.00, like intestines used for sausage casings, take precedence under that heading. It is also confused with 0206.30, which is for fresh or chilled swine offal.

FAQ

What is the HS code for frozen pork offal?

The HS code for frozen edible swine offal (excluding livers) is 0206.49.

Are pork feet meat or offal?

In the HS system, feet (trotters) are classified as edible offal under 0206.49 when they are frozen and intended for human consumption.