Frozen Horse Liver from China
Frozen livers from horses, edible offal for specialty markets, under HTS 0206.90.00.40. Covers frozen offal of horses, asses, mules, hinnies, or goats. Distinct from meat headings and chapter exclusions.
Duty Rate — China → United States
20%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Comply with horse-specific import bans or restrictions via FDA/USDA; label species clearly
• Full container dutiable weight applies; test for residues common in horse offal