Chapter 02 covers "Meat and edible meat offal" in the HS Code, including fresh, chilled, frozen meat and edible animal offal such as heads, feet, tails, etc. This chapter does not include animal fats, processed meat products (such as sausages, canned goods), or live animals. It is mainly subdivided by animal species (bovine, swine, sheep, poultry, etc.) and condition (fresh, chilled, frozen). This chapter is one of the core chapters for food import and export, involving strict inspection, quarantine, and sanitary standards. Heading 0206 covers "Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen," including heads, tongues, hearts, livers, kidneys, stomachs, intestines, feet, tails, etc. This heading is further subdivided by animal species and offal type, such as 0206.10 for fresh or chilled bovine offal, and 0206.2 for frozen bovine offal. Frozen bovine tongue is a type of frozen bovine offal and is classified under 0206.21. Code 020621 has 6 digits: the first 2 digits "02" represent Chapter 02 "Meat and edible meat offal"; digits 3-4 "06" represent heading 0206 "Edible offal"; digits 5-6 "21" represent subheading 0206.21 "Frozen bovine tongues." Specifically, the 5th digit "2" indicates the subheading group under "frozen bovine offal," and the 6th digit "1" specifically refers to "tongues." Therefore, 020621 in its entirety means "Frozen bovine tongues," i.e., tongues of bovine animals that have been frozen, classified as edible offal. Frozen bovine tongue is classified under 020621 because it is edible offal (tongue) of bovine animals and is in a frozen state. It is not classified under 0201 (fresh or chilled bovine meat) or 0202 (frozen bovine meat), as these headings only cover muscle tissue and do not include offal. It is also not classified under other subheadings of 0206 such as 0206.22 (frozen bovine livers) or 0206.29 (other frozen bovine offal), as tongues have a separate subheading.

Product Name: Fill in the accurate product name, such as "Frozen Bovine Tongue," avoiding colloquial or vague terms. Method of Preparation or Preservation: Indicate "frozen," i.e., preserved by freezing, typically at temperatures below -18°C. Condition: State whether boneless, skinless, trimmed, etc., such as "Whole tongue, skin removed." Source Animal: Indicate "bovine" and specify the breed (such as yellow cattle, water buffalo) or scientific name. Packaging Specifications: Fill in the packaging form and net weight, such as "Carton-packed, 10 kg per carton." Brand: If there is a brand, fill in the brand name; if no brand, write "None." Production Date: Fill in the specific production date or batch number for traceability. Country/Region of Export: Fill in the country of origin and specific region, such as "Australia." Customs declaration example: Product Name: Frozen Bovine Tongue HS Code: 02062100 Method of Preparation/Preservation: Frozen (below -18°C) Condition: Whole tongue, skin removed, trimmed Source Animal: Bovine (Yellow Cattle) Packaging Specifications: Carton-packed, 10 kg net weight per carton Brand: None Production Date: 2025-01-15 Country of Export: Australia Quantity: 500 cartons, net weight 5,000 kg Purpose: For human consumption Remarks: Complies with China's import meat inspection and quarantine requirements. Incorrectly classifying frozen bovine tongue under 0202 (frozen bovine meat) due to failure to note the difference between "offal" and "muscle." Failing to indicate "frozen" status during declaration, resulting in classification under fresh or chilled offal 0206.10. Confusing "bovine tongue" with other offal such as "bovine lips" or "bovine tail," incorrectly using 0206.29. Ignoring quarantine requirements and failing to provide the official sanitary certificate of the exporting country, resulting in return of goods.

Core basis for classification: 1) The product is the tongue of bovine animals, which is edible offal; 2) The state is frozen, i.e., preserved by freezing; 3) It has not undergone further processing (such as curing or cooking). According to the HS Code rules, frozen bovine tongue should be classified under 0206.21. If processed (such as salted or smoked), it may be classified under 0210 or 1602. Classification should refer to the Import and Export Tariff and customs classification decisions. 020610 Fresh or chilled bovine offal: State is fresh or chilled, not frozen; if bovine tongue is not frozen, it is classified under this code. 020622 Frozen bovine livers: The product is bovine liver, not bovine tongue; different subheadings, not interchangeable. 020629 Other frozen bovine offal: Covers frozen bovine offal other than tongue, such as heart, kidney, stomach, etc.; bovine tongue has a separate subheading. 020230 Frozen boneless bovine meat: The product is bovine meat (muscle), not offal; bovine tongue is not muscle tissue. 021020 Dried, smoked, salted or in brine bovine meat: Processed bovine meat, not frozen fresh offal; if bovine tongue is salted, it is classified under this. Confirm the product is bovine tongue, not tongue of other animals. Confirm the state is frozen, not fresh, chilled, or cooked. Confirm it has not undergone further processing such as salting or smoking. Check whether the exporting country is on China's approved list. Check whether accompanying documents are complete (sanitary certificate, certificate of origin, etc.).

What is the HS code for frozen bovine tongue? The HS code for frozen bovine tongue is 02062100, where 0206 represents edible offal and 21 represents frozen bovine tongue. This code applies to frozen bovine tongue that has not been further processed. How to distinguish frozen bovine tongue from frozen bovine tongue meat? Frozen bovine tongue refers to the whole tongue, including the body and root, usually with the outer skin removed; frozen bovine tongue meat may refer to cut tongue meat. If it is still bovine tongue, it is classified under 020621; if mixed with other parts, it may be classified under 020629. What documents are required for importing frozen bovine tongue? The official sanitary certificate of the exporting country, certificate of origin, import animal and plant quarantine permit, contract, invoice, packing list, bill of lading, etc. are required. In addition, overseas manufacturing enterprises must be registered in China, and the exporting country must have signed a protocol with China. What is the tariff rate for frozen bovine tongue? The tariff rate varies by country, trade agreement, and annual adjustments. It is recommended to check the latest Import and Export Tariff of the People's Republic of China or query the specific rate through the General Administration of Customs website or the International Trade Single Window. If the bovine tongue is salted, does the HS code change? Yes. If the bovine tongue is salted, dried, or smoked, it is no longer classified under 0206 but should be classified under 0210 (Meat and edible meat offal, salted, in brine, dried or smoked). The specific subheading depends on the processing method. What should be noted when selling frozen bovine tongue through cross-border e-commerce? Cross-border e-commerce imports of frozen bovine tongue must comply with China's inspection and quarantine requirements, complete customs declaration, and ensure the product comes from an approved country. Additionally, attention should be paid to shelf life, storage conditions, and compliance with the cross-border e-commerce retail import commodity list. What are the consequences of incorrectly classifying frozen bovine tongue under 0202? It may lead to customs classification errors, affecting the applicable tariff rate and regulatory conditions. If discovered, it may result in additional tax payment, fines, or even return of goods. It is recommended to use advance classification or consult a professional customs broker. How to check the regulatory conditions for frozen bovine tongue? You can use the General Administration of Customs website's "Import and Export Commodity Classification Query" or "Regulatory Conditions Query" system, enter HS code 02062100, and view the corresponding regulatory document codes (such as A, B, P, Q, etc.) and inspection and quarantine categories.