Frozen Lamb Kidneys from Japan

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 — Japan → United States

10%

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

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