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Frozen Foie Gras Duck Livers from Japan

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 — 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

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