Frozen Lamb Kidneys from China
Frozen sheep kidneys, edible and chilled prior to freezing, under HTS 0206.90.00.20 for other frozen sheep offal. Commonly used in gourmet recipes like steak and kidney pie. Classified here as it is not a specific offal like sweetbreads.
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
• Obtain veterinary certificates confirming edibility; bones or fat are not deductible per US note
• Declare exact sheep origin to check against import quotas for countries like New Zealand
• Avoid common error of classifying with retail packaging as sets under Chapter 21