Frozen Chicken Gizzards from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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