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Frozen Foie Gras Duck Livers from China

Force-fed frozen duck livers intended for foie gras, a delicacy, classified as frozen duck livers under 0207.45.00.20. Meets Chapter 2 criteria for edible poultry offal, provided fit for human consumption.

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

Provide documentation on force-feeding methods if required by destination country ethics rules to preempt customs holds

Verify exporter's FSIS equivalence for pathogen-free status, common pitfall in foie gras imports

Declare as 'livers' not 'foie gras' initially to stay in 0207; preparation shifts classification