Frozen Lamb Kidneys from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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