Chapter 02 covers 'Meat and edible meat offal', including fresh, chilled, frozen, dried, smoked, salted and other types of animal meat and edible offal, mainly involving cattle, pigs, sheep, poultry, game, etc. This chapter does not include live animals (Chapter 01), fish (Chapter 03), crustaceans (Chapter 03), or animal fats (Chapter 15). The core distinctions are animal species, degree of processing (fresh, chilled, frozen, etc.) and cut. Heading 0203 specifically refers to 'Meat of swine, fresh, chilled or frozen', covering whole carcasses, bone-in or boneless cuts, pork offal, etc. Among these, 0203.1 is fresh or chilled, and 0203.2 is frozen. This heading does not include pig fat (0209), lard (1501), or prepared pork products (Chapter 16). Classification requires careful distinction of fresh/chilled/frozen status and bone-in/boneless. First 2 digits 02: indicates Chapter 02 'Meat and edible meat offal'. Digits 3-4: 03 indicates heading 0203 'Meat of swine, fresh, chilled or frozen'. Digits 5-6: 12 indicates subheading 0203.12, specifically 'Fresh or chilled hams, shoulders and cuts thereof, with bone in'. The 5th digit 1 represents fresh or chilled (not frozen), and the 6th digit 2 represents bone-in hams, shoulders and cuts thereof. If frozen, it would be classified under 0203.22; if other bone-in cuts, under 0203.19. This commodity is fresh or chilled bone-in pork ham and cuts thereof, which conforms to the description of heading 0203 (meat of swine, fresh, chilled or frozen), and the state is fresh/chilled (not frozen), and the cut is bone-in ham, so it is classified under 0203.12. If frozen, it would be classified under 0203.22; if boneless, under 0203.19 or 0203.29; if other bone-in cuts (such as loin), under 0203.19.

Product name: The specific name of the declared commodity, such as 'Fresh pork ham' or 'Chilled bone-in pork ham cuts', which must be consistent with the contract and invoice. Method of production or preservation: Indicate 'fresh' or 'chilled'. Chilled usually refers to storage at 0-4°C; fresh products have not been frozen. State: Indicate 'bone-in'. If boneless, it must be clearly stated; bone-in and boneless are classified differently. Cut: Specific cuts such as ham, shoulder, etc., must correspond to the code subheading. Whether cut: State whether it is a whole ham or cut pieces; cut pieces are classified under the same subheading. Packaging specifications: Such as carton-packed, 10 kg per carton, etc., affecting inspection and statistics. Brand or manufacturer: Indicate the manufacturer or brand for traceability and origin verification. Customs declaration example: Product name: Fresh pork ham (bone-in) HS code: 02031200 Method of production or preservation: Fresh State: Bone-in Cut: Ham Whether cut: Cut pieces Packaging specifications: Carton-packed, 15 kg per carton Brand: XX brand Country of origin: Spain Remarks: Chilled transport, temperature 0-4°C. Mistakenly declaring chilled as frozen, leading to classification under 0203.22 instead of 0203.12. Not indicating bone-in; if actually boneless, it should be classified under 0203.19. Incorrect declaration of cut, such as declaring ham as shoulder, which, although both under 0203.12, affects statistics. Ignoring the preservation method; fresh and chilled are under the same subheading but may have different regulatory conditions.

Core classification basis: 1. Animal species: must be swine; 2. State: fresh or chilled, not frozen; 3. Cut: bone-in hams, shoulders and cuts thereof; 4. Degree of processing: not further processed. If frozen, classified under 0203.22; if boneless, under 0203.19; if other bone-in cuts, under 0203.19. 020322 Frozen bone-in hams, shoulders and cuts thereof of swine: State is frozen, temperature usually below -18°C, whereas 020312 is fresh or chilled. 020319 Other fresh or chilled bone-in meat of swine: Different cuts; 020319 covers other bone-in cuts besides hams and shoulders, such as loin, ribs, etc. 020329 Other frozen meat of swine: State is frozen and cuts are not hams or shoulders, such as frozen boneless pork. 020311 Fresh or chilled carcasses and half-carcasses of swine: Commodity is whole or half carcasses, not cut, whereas 020312 is cut bone-in ham. Confirm the commodity is pork ham or shoulder and cuts thereof. Confirm the state is fresh or chilled, not frozen. Confirm bone-in, not boneless. Confirm not further processed (such as salted, smoked). Check whether packaging and brand information are consistent with the declaration.

How to distinguish fresh, chilled and frozen? Fresh refers to meat that has not been cooled or frozen; chilled refers to storage at 0-4°C, meat not frozen; frozen refers to storage below -18°C. Customs determines based on transport temperature records and cargo condition. Are bone-in pork ham and boneless pork ham classified under the same code? No. Bone-in pork ham is classified under 020312, boneless pork ham under 020319 (fresh or chilled) or 020329 (frozen). Are pork ham cuts and whole ham under the same code? Yes, 020312 covers bone-in pork ham and cuts thereof, whether whole or cut pieces. If pork ham is salted, can it still be classified under 020312? No. Salted pork is classified under 0210, which covers meat that is dried, smoked, salted or in brine. How to declare the preservation method in customs declaration? It should be truthfully declared as 'fresh' or 'chilled', and the specific temperature range should be indicated, such as 'chilled 0-4°C'. What is the main difference between 020312 and 020322? 020312 is fresh or chilled, 020322 is frozen; the difference lies in the preservation state. What regulatory documents are required for importing pork ham? Usually requires official quarantine certificate from the exporting country, import animal and plant quarantine permit, etc. Specific requirements are subject to the latest customs regulations. How to check the tax rate for 020312? The latest tax rate can be queried through the General Administration of Customs website or China International Trade Single Window. Tax rates may vary depending on trade agreements and country of origin.