Frozen Lamb Liver

Frozen livers from sheep or lambs, suitable for human consumption, classified under HTS 0206.90.00.20 as frozen edible offal of sheep. This product is typically used in culinary dishes like pâtés or stir-fries after thawing. It falls here due to being frozen sheep offal excluding cuts like tongues or hearts which have specific subheadings.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

0206.80.00.00Same rate: 17.5%

If from goats rather than sheep

Goat offal falls under a separate subheading within the same frozen 'other' category.

0210.99Lower: 12.3% vs 17.5%

If dried, salted, or smoked

Processed preservation methods move it out of fresh/chilled/frozen offal to meat preparations.

0504.00.00Same rate: 17.5%

If animal guts unfit for consumption

Chapter note (c) excludes guts unsuitable for human consumption to heading 0504.

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Import Tips & Compliance

Verify product is fresh-frozen and fit for human consumption to avoid exclusion under chapter note (a); provide health certificates from origin

Include full container weight in dutiable weight per US note; label clearly as 'frozen lamb liver' for accurate classification

Monitor country-specific quotas if from Australia or New Zealand; common pitfall is misdeclaring as fresh (0206.41)