Frozen Pork Sweetbreads from Canada
Frozen pork sweetbreads consist of the thymus or pancreas glands of young swine, a delicacy frozen for gourmet chefs. As unenumerated glands, they classify under HTS 0206.49.00.00 'other' frozen swine offal.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Specify thymus vs pancreas in documentation, as sweetbreads can border on 0206.30 gland provisions
• High-value item; insure against thaw damage which could trigger re-inspection and duties
• Retail vs foodservice end-use doesn't change code, but affects FDA labeling if repackaged