Frozen Chicken Gizzards from Canada
Frozen chicken gizzards are the muscular stomachs of chickens, cleaned and frozen for culinary use. HTS 0207.14.00.40 includes them as 'other' frozen offal, not singled out like livers. Often sold to ethnic markets.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document cleaning process to prove removal of grit/digestive contents
• Comply with HACCP plans for high-risk offal items
• Declare as whole gizzards, not minced, to fit cuts/offal heading