Chapter 02 covers meat and edible offal, including fresh, chilled, and frozen animal meat and edible viscera. The animals in this chapter include cattle, pigs, sheep, horses, donkeys, mules, camels, etc. The core characteristic is animal products for human consumption, but it excludes live animals (Chapter 01), animal fats (Chapter 15), prepared meat products (Chapter 16), and inedible offal (Chapter 05). Heading 0206 covers edible offal of bovine animals, swine, sheep, goats, horses, donkeys, mules or camels, fresh or chilled. It includes heads, feet, tails, hearts, livers, kidneys, tongues, lungs, intestines, stomachs, etc. However, it does not include meat (headings 0201-0204) or frozen offal (under heading 0206 there is still a distinction between fresh/chilled and frozen, but this heading specifically refers to the fresh or chilled state). Code 020610 has 6 digits: the first 2 digits '02' represent Chapter 02 (meat and edible offal); the 3rd-4th digits '06' represent heading 0206 (edible offal of bovine animals, swine, sheep, etc., fresh or chilled); the 5th-6th digits '10' represent subheading 020610, specifically referring to edible offal of bovine animals, fresh or chilled. Among these, '10' is the subheading number, divided under 0206 by animal species, with bovine offal listed first. Overall meaning: edible offal of bovine animals, fresh or chilled. This commodity is fresh or chilled bovine offal that has not been frozen, so it is classified under 0206 rather than 0202 (frozen bovine offal). At the same time, bovine offal is edible offal, distinct from beef (0201) and bovine fat (1502). If it were frozen, it would be classified under 02062100, etc.; if it were offal of other animals, it would be classified under other subheadings of 0206.
Chapter
Chapter 02 covers meat and edible offal, including fresh, chilled, and frozen animal meat and edible viscera. The animals in this chapter include cattle, pigs, sheep, horses, donkeys, mules, camels, etc. The core characteristic is animal products for human consumption, but it excludes live animals (Chapter 01), animal fats (Chapter 15), prepared meat products (Chapter 16), and inedible offal (Chapter 05).
Heading
Heading 0206 covers edible offal of bovine animals, swine, sheep, goats, horses, donkeys, mules or camels, fresh or chilled. It includes heads, feet, tails, hearts, livers, kidneys, tongues, lungs, intestines, stomachs, etc. However, it does not include meat (headings 0201-0204) or frozen offal (under heading 0206 there is still a distinction between fresh/chilled and frozen, but this heading specifically refers to the fresh or chilled state).
Digit Breakdown
Code 020610 has 6 digits: the first 2 digits '02' represent Chapter 02 (meat and edible offal); the 3rd-4th digits '06' represent heading 0206 (edible offal of bovine animals, swine, sheep, etc., fresh or chilled); the 5th-6th digits '10' represent subheading 020610, specifically referring to edible offal of bovine animals, fresh or chilled. Among these, '10' is the subheading number, divided under 0206 by animal species, with bovine offal listed first. Overall meaning: edible offal of bovine animals, fresh or chilled.
Classification Basis
This commodity is fresh or chilled bovine offal that has not been frozen, so it is classified under 0206 rather than 0202 (frozen bovine offal). At the same time, bovine offal is edible offal, distinct from beef (0201) and bovine fat (1502). If it were frozen, it would be classified under 02062100, etc.; if it were offal of other animals, it would be classified under other subheadings of 0206.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as 'fresh bovine liver', 'chilled bovine heart', etc., which must be consistent with the actual goods. Method of production or preservation: Indicate whether it is fresh, chilled, or frozen. Fresh means not frozen; chilled means stored at 0-4°C. State: Such as whole, cut into pieces, sliced, etc., and whether it is deboned, trimmed of fascia, etc. Part: The specific organ name, such as liver, heart, kidney, tongue, stomach, intestine, etc. Animal species: Clearly specify bovine, such as yellow cattle, water buffalo, etc., but usually it is sufficient to state 'bovine'. Packaging specifications: Such as weight per carton, vacuum packaging, etc., which affect inspection and classification. Brand: If there is a brand, it must be declared; if there is no brand, 'none' may be entered. Product name: fresh bovine liver; Method of production or preservation: chilled; State: whole, not trimmed of fascia; Part: liver; Animal species: bovine; Packaging specifications: 10 kg/carton, vacuum packaging; Brand: none; Country of origin: Australia; Production date: 2025-03-01; Shelf life: 7 days. Mistakenly classifying frozen bovine offal under 020610, when it should actually be classified under frozen product subheadings such as 02062100. Failing to distinguish bovine offal from beef, resulting in incorrect classification under 0201 or 0202. Classifying cooked or prepared bovine offal under 0206, when it should actually be classified under Chapter 16.
Product name
The specific name of the declared commodity, such as 'fresh bovine liver', 'chilled bovine heart', etc., which must be consistent with the actual goods.
⚠️ Filling in 'bovine offal' in general terms without specifying the particular organ.
Method of production or preservation
Indicate whether it is fresh, chilled, or frozen. Fresh means not frozen; chilled means stored at 0-4°C.
⚠️ Mistakenly declaring chilled as fresh, or confusing it with frozen products.
State
Such as whole, cut into pieces, sliced, etc., and whether it is deboned, trimmed of fascia, etc.
⚠️ Failing to indicate whether it is bone-in or whether it has been trimmed.
Part
The specific organ name, such as liver, heart, kidney, tongue, stomach, intestine, etc.
⚠️ Declaring different parts together, leading to classification disputes.
Animal species
Clearly specify bovine, such as yellow cattle, water buffalo, etc., but usually it is sufficient to state 'bovine'.
⚠️ Mistakenly declaring it as another animal, such as pig or sheep.
Packaging specifications
Such as weight per carton, vacuum packaging, etc., which affect inspection and classification.
⚠️ Ignoring the packaging method, leading to confusion with prepackaged foods.
Brand
If there is a brand, it must be declared; if there is no brand, 'none' may be entered.
Example： Product name: fresh bovine liver; Method of production or preservation: chilled; State: whole, not trimmed of fascia; Part: liver; Animal species: bovine; Packaging specifications: 10 kg/carton, vacuum packaging; Brand: none; Country of origin: Australia; Production date: 2025-03-01; Shelf life: 7 days.
Common Mistakes：
Mistakenly classifying frozen bovine offal under 020610, when it should actually be classified under frozen product subheadings such as 02062100.
Failing to distinguish bovine offal from beef, resulting in incorrect classification under 0201 or 0202.
Classifying cooked or prepared bovine offal under 0206, when it should actually be classified under Chapter 16.
🎯 Classification Logic
Core basis for classification: 1. The animal species is bovine; 2. The state is fresh or chilled, not frozen; 3. It is edible offal, not meat or inedible parts; 4. It has not undergone further processing (such as cooking, curing, etc.). According to General Interpretative Rule 1 of the HS and the notes to Chapter 02, fresh or chilled bovine offal should be classified under 020610. 02062100 Frozen bovine liver: Different preservation state: 020610 is fresh or chilled, while 02062100 is frozen. Frozen requires processing below -18°C. 0201 Fresh or chilled beef: 0201 covers beef (muscle tissue), while 020610 covers bovine offal (internal organs, etc.); the parts are different. 0202 Frozen beef: 0202 is frozen beef, not offal; and its state is frozen, different from the fresh or chilled state of 020610. 0504 Animal intestines, bladders, stomachs: 0504 covers animal intestines, bladders, and stomachs, but only those that are inedible or used for pharmaceutical purposes; edible offal is classified under 0206. 1602 Meat and offal prepared by other methods: 1602 covers offal that has been cooked, cured, or otherwise processed, while 020610 is only a primary product that is fresh or chilled. Confirm that the animal species is bovine, not another animal. Confirm that the state is fresh or chilled, not frozen. Confirm that it is edible offal, not muscle tissue. Confirm that it has not undergone further processing such as cooking or curing. Confirm the specific part, such as liver, heart, stomach, etc.
Basis
Core basis for classification: 1. The animal species is bovine; 2. The state is fresh or chilled, not frozen; 3. It is edible offal, not meat or inedible parts; 4. It has not undergone further processing (such as cooking, curing, etc.). According to General Interpretative Rule 1 of the HS and the notes to Chapter 02, fresh or chilled bovine offal should be classified under 020610.
Confused Codes：
02062100 - Frozen bovine liver
Different preservation state: 020610 is fresh or chilled, while 02062100 is frozen. Frozen requires processing below -18°C.
0201 - Fresh or chilled beef
0201 covers beef (muscle tissue), while 020610 covers bovine offal (internal organs, etc.); the parts are different.
0202 - Frozen beef
0202 is frozen beef, not offal; and its state is frozen, different from the fresh or chilled state of 020610.
0504 - Animal intestines, bladders, stomachs
0504 covers animal intestines, bladders, and stomachs, but only those that are inedible or used for pharmaceutical purposes; edible offal is classified under 0206.
1602 - Meat and offal prepared by other methods
1602 covers offal that has been cooked, cured, or otherwise processed, while 020610 is only a primary product that is fresh or chilled.
Self-Check：
✓ Confirm that the animal species is bovine, not another animal.
✓ Confirm that the state is fresh or chilled, not frozen.
✓ Confirm that it is edible offal, not muscle tissue.
✓ Confirm that it has not undergone further processing such as cooking or curing.
✓ Confirm the specific part, such as liver, heart, stomach, etc.
❓ FAQ
How can I check the import tariff rate for 020610? You can check through the official website of the General Administration of Customs of China or the 'Single Window' by entering HS code 020610 to view the MFN rate, general rate, VAT rate, etc. Tariff rates may be adjusted with policy changes, so it is recommended to rely on the latest published information. What is the difference in HS codes between fresh bovine offal and frozen bovine offal? Fresh or chilled bovine offal is classified under 020610, while frozen bovine offal is classified under 02062100 (frozen bovine liver) or 02062200 (frozen bovine heart), etc. The key difference lies in the preservation state; frozen products must undergo freezing treatment. What regulatory documents are required for importing bovine offal? Usually, an official quarantine certificate from the exporting country, an import animal and plant quarantine permit, an automatic import license, etc. are required. The specific requirements are subject to the latest announcements of the General Administration of Customs, and it is recommended to consult the local customs authority. If bovine offal is cooked and then frozen, which code should it be classified under? Cooked bovine offal has exceeded the scope of Chapter 02 and should be classified under Chapter 16, specifically 1602 (meat and offal prepared by other methods). If it is only simply frozen without cooking, it still remains under 0206. Which parts are specifically included in 'offal' in bovine offal? It includes edible parts such as head, feet, tail, heart, liver, kidney, tongue, lung, intestine, stomach, etc. However, it does not include bones, skin, fat, etc., which are classified under other chapters. Can 020610 apply to cross-border e-commerce sales of fresh bovine offal? Yes, but it should be noted that cross-border e-commerce retail imported goods must comply with the positive list, and fresh products have a short shelf life and high logistics requirements. It is recommended to confirm market access and quarantine requirements in advance. How can bovine offal and beef be distinguished at the time of declaration? Beef refers to the muscle tissue of bovine animals and is classified under 0201 or 0202; bovine offal refers to internal organs, etc., and is classified under 0206. At the time of declaration, the part should be clearly specified, such as 'bovine liver', 'bovine heart', etc., to avoid general declarations. What is the difference between 020610 and 02062900? 020610 is fresh or chilled bovine offal, and 02062900 is frozen bovine offal (other). The two have different states, and 02062900 is a frozen product subheading, so care should be taken to distinguish them.
Q: How can I check the import tariff rate for 020610?
A: You can check through the official website of the General Administration of Customs of China or the 'Single Window' by entering HS code 020610 to view the MFN rate, general rate, VAT rate, etc. Tariff rates may be adjusted with policy changes, so it is recommended to rely on the latest published information.
Q: What is the difference in HS codes between fresh bovine offal and frozen bovine offal?
A: Fresh or chilled bovine offal is classified under 020610, while frozen bovine offal is classified under 02062100 (frozen bovine liver) or 02062200 (frozen bovine heart), etc. The key difference lies in the preservation state; frozen products must undergo freezing treatment.
Q: What regulatory documents are required for importing bovine offal?
A: Usually, an official quarantine certificate from the exporting country, an import animal and plant quarantine permit, an automatic import license, etc. are required. The specific requirements are subject to the latest announcements of the General Administration of Customs, and it is recommended to consult the local customs authority.
Q: If bovine offal is cooked and then frozen, which code should it be classified under?
A: Cooked bovine offal has exceeded the scope of Chapter 02 and should be classified under Chapter 16, specifically 1602 (meat and offal prepared by other methods). If it is only simply frozen without cooking, it still remains under 0206.
Q: Which parts are specifically included in 'offal' in bovine offal?
A: It includes edible parts such as head, feet, tail, heart, liver, kidney, tongue, lung, intestine, stomach, etc. However, it does not include bones, skin, fat, etc., which are classified under other chapters.
Q: Can 020610 apply to cross-border e-commerce sales of fresh bovine offal?
A: Yes, but it should be noted that cross-border e-commerce retail imported goods must comply with the positive list, and fresh products have a short shelf life and high logistics requirements. It is recommended to confirm market access and quarantine requirements in advance.
Q: How can bovine offal and beef be distinguished at the time of declaration?
A: Beef refers to the muscle tissue of bovine animals and is classified under 0201 or 0202; bovine offal refers to internal organs, etc., and is classified under 0206. At the time of declaration, the part should be clearly specified, such as 'bovine liver', 'bovine heart', etc., to avoid general declarations.
Q: What is the difference between 020610 and 02062900?
A: 020610 is fresh or chilled bovine offal, and 02062900 is frozen bovine offal (other). The two have different states, and 02062900 is a frozen product subheading, so care should be taken to distinguish them.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.