Chapter 02 covers meat and edible offal, including fresh, chilled, and frozen meat and edible offal of various animals. This chapter involves cattle, pigs, sheep, poultry, horses, donkeys, rabbits, game, and other animals, as well as meat that has not been processed or has only undergone simple preservation treatment. However, note that this chapter does not include products that have been made into sausages, canned goods, or other deeply processed products (classified under Chapter 16), nor does it include animal fats (Chapter 15) and hides and skins (Chapter 41). Heading 0206 covers fresh, chilled, and frozen edible offal, including heads, feet, tails, hearts, livers, kidneys, lungs, intestines, stomachs, etc. Goods under this heading are typically from cattle, pigs, sheep, horses, and other animals, and must remain in a state that has not undergone further cooking or mixed processing. Frozen pig liver belongs to edible offal of pigs, preserved by freezing, and has not exceeded the scope of simple freezing treatment. Code 020641 is a six-digit subheading: the first 2 digits "02" represent Chapter 2 (meat and edible offal); digits 3-4 "06" represent heading 0206 (fresh, chilled, frozen edible offal); digits 5-6 "41" represent subheading 020641 (frozen pig liver). Among these, "41" is the specific subheading under heading 0206 for pig liver, distinct from livers of other animals (such as 020621 for frozen bovine liver, 020622 for frozen pig liver? Note: is 020622 actually frozen pig liver? Needs verification: according to HS codes, 0206.41 is frozen pig liver, 0206.49 is other frozen pig offal; and 0206.22 is frozen bovine liver? Correct classification: 0206.10 is fresh or chilled bovine offal, 0206.21 is frozen bovine tongues, 0206.22 is frozen bovine livers, 0206.29 is other frozen bovine offal; 0206.30 is fresh or chilled pig offal, 0206.41 is frozen pig liver, 0206.49 is other frozen pig offal. Therefore 020641 specifically refers to frozen pig liver. Frozen pig liver is classified under 020641 because it belongs to edible offal of pigs and has only undergone freezing preservation treatment, without any further processing (such as cooking, seasoning, canning, etc.). The difference from the adjacent code 020649 (other frozen pig offal) is that 020641 specifically refers to pig liver, while 020649 covers other frozen pig offal (such as heart, kidney, stomach, etc.). The difference from 020630 (fresh or chilled pig offal) lies in the preservation state (frozen vs. fresh/chilled).

Product Name: Fill in the specific name of the commodity, such as "frozen pig liver"; avoid using general terms like "pig offal" or "frozen pig products." Method of Production or Preservation: Describe the processing state of the commodity, such as "frozen"; it must be clearly stated that no other treatment has been applied, such as not cooked, not seasoned. Appearance: Describe the appearance and form of the commodity, such as "whole liver, smooth surface, reddish-brown, no damage." Packaging Specifications: Fill in the packaging method and specifications, such as "carton-packed, 10 kg per carton, 20 bags per carton." Brand: Fill in the brand of the commodity; if there is no brand, write "unbranded." Production Date: Fill in the specific production date in year-month-day format, such as "2025-01-01." Shelf Life: Fill in the shelf life duration, such as "12 months," and indicate storage conditions. Raw Materials and Ingredients: Fill in the source of raw materials, such as "100% pig liver"; no other ingredients may be added. Product Name: Frozen pig liver; Method of Production or Preservation: Frozen; Appearance: Whole liver, smooth surface, reddish-brown, no damage; Packaging Specifications: Carton-packed, 10 kg per carton, 20 bags per carton; Brand: Unbranded; Production Date: 2025-01-01; Shelf Life: 12 months; Raw Materials and Ingredients: 100% pig liver. Mistakenly declaring fresh or chilled pig liver as frozen pig liver, leading to classification errors; the actual storage temperature should be verified. Neglecting to declare the "Method of Production or Preservation," writing only "frozen" without stating whether other treatments have been applied, which easily raises questions. Filling in the manufacturer's name instead of the trademark in the brand column, or omitting the brand, resulting in incomplete declaration elements.

Core classification criteria: 1) The commodity must be pig liver; 2) The preservation state must be frozen; 3) It must not have undergone any further processing (such as cooking, seasoning, smoking, etc.). If pig liver has been cooked or seasoned, it is classified under Chapter 16 (meat products); if fresh or chilled, it is classified under 020630; if other pig offal, it is classified under 020649. 020630 Fresh or chilled pig offal: The preservation state is fresh or chilled, not frozen. If pig liver is not frozen, it should be classified under this code. 020649 Other frozen pig offal: Covers other frozen pig offal (such as heart, kidney, stomach, etc.), excluding pig liver. Pig liver is exclusively under 020641. 020622 Frozen bovine liver: Different animal species; bovine liver is classified under 020622, pig liver under 020641. 160220 Preparations of meat and edible offal: Pig liver products that have undergone deep processing such as cooking and seasoning are classified under Chapter 16, not this chapter. 050400 Animal intestines, bladders, stomachs: Pig liver is not intestines, bladder, or stomach, so it is not classified under 050400. Confirm the commodity is pig liver, not liver of other animals. Confirm the preservation state is frozen, not fresh, chilled, or otherwise treated. Confirm no further processing such as cooking, seasoning, or smoking has been applied. Confirm declaration elements such as packaging specifications, brand, and production date are complete. Check the latest version of the customs tariff to ensure the subheading code has not been adjusted.

What is the difference in HS codes between frozen pig liver and fresh pig liver? Frozen pig liver is classified under 020641, while fresh or chilled pig liver is classified under 020630. The difference lies in the preservation state: frozen requires freezing treatment to bring the product's core temperature to below -18°C; fresh or chilled only undergoes cooling treatment without freezing. If pig liver has been salted but not cooked, which code should it be classified under? Salting is further processing that exceeds the scope of simple preservation under Chapter 02, and is typically classified under Chapter 16 (meat products) or other chapters depending on the specific processing method. It is recommended to consult customs or a professional classification agency. How can I check the MFN tariff rate for 020641? You can visit the official website of the General Administration of Customs of China or the "Internet + Customs" platform to check the latest version of the "Customs Import and Export Tariff of the People's Republic of China" and find the tariff rate for 020641 in the corresponding chapter. Tariff rates are subject to policy adjustments; please refer to the latest official publication. When declaring 020641, is a quarantine certificate required? Yes, importing frozen pig liver requires a quarantine certificate issued by the official authority of the exporting country, certifying that the product meets China's animal and plant quarantine requirements. In addition, an import animal and plant quarantine permit must be obtained. How to distinguish between 020641 and 020649 during declaration? 020641 specifically refers to frozen pig liver, while 020649 refers to other frozen pig offal (such as heart, kidney, stomach, etc.). During declaration, the product name must be accurately described; if it is pig liver, it is classified under 020641; if it is mixed offal, it must be declared separately or classified according to the main component. Can cross-border e-commerce sales of frozen pig liver use code 020641? Yes, but note that cross-border e-commerce retail imported goods must comply with the positive list requirements, and frozen pig liver may involve inspection and quarantine access. It is recommended to confirm in advance whether the product is on the permitted import list and declare in accordance with regulations. If the packaging of frozen pig liver is labeled "cooked," can it still be classified under 020641? No. If labeled "cooked" or actually cooked, it falls under Chapter 16 and should be classified under the corresponding code such as 160220. The processing method must be truthfully provided during declaration to avoid classification errors. What is the export tax rebate rate for 020641? The export tax rebate rate should be checked according to the latest export tax rebate rate database published by the State Taxation Administration. It may be adjusted at different times; it is recommended to obtain the latest data through the electronic tax bureau or customs information platform.