Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, smoked, salted and other types of meat. This chapter classifies headings by animal species and degree of processing, with the core being slaughtered animal meat for human consumption, but excluding live animals, animal fats, meat meal, etc. Within the chapter, a distinction is usually made between fresh/chilled and frozen products. Fresh/chilled meat refers to meat that has not been frozen and is kept fresh at approximately 0-4°C, and its classification is often listed under different subheadings from frozen meat. Heading 0204 specifically covers sheep meat and goat meat, whether fresh, chilled or frozen. It is further subdivided by animal species (sheep/goat) and whether bone-in. Under heading 0204, fresh/chilled meat and frozen meat are listed under different subheadings. Fresh/chilled meat generally refers to meat that has not undergone freezing treatment during transport and storage, including carcasses, half-carcasses, cuts, etc. This heading does not include meat of animals other than lamb/mutton. Code 020422 is a six-digit subheading: the first 2 digits '02' represent Chapter 02 (meat and edible meat offal); digits 3-4 '04' represent heading 0204 (fresh, chilled or frozen meat of sheep or goats); digits 5-6 '22' represent subheading 020422, which specifically refers to 'fresh or chilled bone-in sheep meat'. The fifth digit '2' indicates fresh or chilled sheep meat, and the sixth digit '2' indicates bone-in. Therefore, the complete meaning of this code is fresh or chilled bone-in sheep meat, excluding frozen products, boneless meat or goat meat. This product is fresh or chilled bone-in sheep meat, which has not been frozen and retains the bone, so it is classified under 020422. It is not classified under 020421 (fresh or chilled whole and half carcasses of sheep) because it has been cut; it is not classified under 020423 (fresh or chilled boneless sheep meat) because it is bone-in; it is not classified under 020442 (frozen bone-in sheep meat) because it is not frozen.

Product name: The specific name of the declared commodity, such as 'fresh bone-in sheep meat' or 'chilled bone-in sheep meat', which must be consistent with the HS code description. Method of production or preservation: Describe the state of the meat, such as 'fresh' or 'chilled'; for chilled, the temperature range must be stated. Bone-in or not: Clearly declare 'bone-in'; if boneless, it is classified under a different code and must be truthfully filled in. Animal species: State 'sheep' or 'goat'; sheep and goat are classified under different subheadings. Cut: Such as 'leg of sheep', 'rack of sheep', etc., which helps customs confirm classification and valuation. Packaging specifications: Such as 'vacuum-packed, 10 kg per carton', which affects inspection and classification. Brand: If there is a brand, it must be declared; if there is no brand, 'none' may be filled in, for intellectual property protection. Production date: Fresh/chilled meat has a short shelf life, so the production date must be declared to confirm freshness. Product name: fresh bone-in sheep meat; Method of production or preservation: chilled (0-4°C); Bone-in or not: bone-in; Animal species: sheep; Cut: rack of sheep; Packaging specifications: vacuum-packed, 5 kg per carton; Brand: none; Production date: March 10, 2025. Mistakenly declaring chilled meat as frozen meat, resulting in classification errors and tariff differences. Failing to distinguish sheep from goat, causing subheading errors. Confusing bone-in with boneless, affecting regulatory conditions and tax rates.

The core basis for classification is the notes to Chapter 02 and the subheading texts of the Import and Export Tariff. 020422 is expressly 'fresh or chilled bone-in sheep meat', and determination requires all of the following: 1) the animal species is sheep; 2) the preservation state is fresh or chilled; 3) it is bone-in. None of the three can be absent. If frozen, it is classified under 020442; if boneless, under 020423; if goat meat, under 020450. 020421 Fresh or chilled whole and half carcasses of sheep: 020421 is whole or half carcasses, not cut; 020422 is cut bone-in meat, such as rack of sheep, leg of sheep, etc. 020423 Fresh or chilled boneless sheep meat: 020423 is boneless meat, 020422 is bone-in meat; the presence or absence of bone is the core difference. 020442 Frozen bone-in sheep meat: 020442 is frozen product (below -18°C), 020422 is fresh or chilled; the storage temperature is different. 020450 Fresh, chilled or frozen goat meat: 020450 is goat meat, 020422 is sheep meat; the animal species is different. Confirm the animal is sheep, not goat. Confirm the meat is fresh or chilled, not frozen. Confirm the meat is bone-in, not boneless. Confirm it is not whole or half carcasses. Check whether packaging and labels meet hygiene requirements.

How can one determine whether sheep meat is fresh or chilled? Fresh meat refers to meat that has not undergone cooling treatment after slaughter and remains at room temperature; chilled meat refers to meat stored at 0-4°C. Both are classified under 020422, but the preservation method must be truthfully filled in at declaration, and customs may inspect temperature records. What is the difference in HS codes between bone-in sheep meat and boneless sheep meat? Fresh or chilled bone-in sheep meat is classified under 020422, and boneless under 020423. Bone-in meat retains the bone, while boneless meat has the bone removed. Strict distinction is required during classification; otherwise, there may be differences in tax rates and regulatory conditions. What regulatory documents are required for importing fresh bone-in sheep meat? Usually an official veterinary health certificate from the exporting country, an import animal and plant quarantine permit, and other documents required by customs. For details, consult the General Administration of Customs website or a customs broker. How can the tariff rate for 020422 be checked? You may consult the Import and Export Tariff of the People's Republic of China or the annual tariff schedule published by the General Administration of Customs. Tariff rates may change due to trade agreements, country of origin and other factors, so the latest official data should prevail. If the sheep meat is frozen, which code should it be classified under? Frozen bone-in sheep meat is classified under 020442, and frozen boneless sheep meat under 020443. Frozen means stored below -18°C, which is different from fresh or chilled. How should 'bone-in' be described at declaration? Clearly indicate 'bone-in' in the 'specifications and model' column or remarks of the customs declaration, such as 'bone-in rack of sheep'. Avoid vague wording; for example, 'bone-in meat' should be specified to the cut. Does 020422 apply to lamb? Yes, lamb (young sheep) is also classified under 020422, as long as it meets the conditions of being fresh or chilled, bone-in, and sheep. Lamb and adult sheep meat are not further distinguished in the HS code. What should be noted when selling fresh bone-in sheep meat through cross-border e-commerce? Cross-border e-commerce imports of fresh meat must comply with the requirements of the General Administration of Customs regarding the list of goods for cross-border e-commerce retail imports, and fresh meat has a short shelf life, so logistics and customs clearance timeliness requirements are high. It is recommended to handle quarantine approval in advance and choose logistics providers with cold-chain qualifications.