Frozen Pork Sweetbreads from China
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 — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
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