Chapter 02 covers all fresh, chilled or frozen meat and edible offal, including livestock, poultry, game and animals other than aquatic animals. The core is animal products for human consumption, but excludes fish, crustaceans, etc. (classified under Chapter 03), as well as animal fats (Chapter 15) and prepared meat products (Chapter 16). Heading 0206 specifically covers fresh or chilled edible offal, including heads, feet, tails, hearts, livers, kidneys, stomachs, intestines, etc., but only for cattle, pigs, sheep, goats, horses, donkeys, mules and similar animals. It does not include poultry offal (classified under 0207) or fats of pigs, cattle and sheep (classified under 0209). First 2 digits 02: Chapter, representing meat and edible offal. Digits 3-4, 06: heading, representing fresh or chilled edible offal. Digits 5-6, 80: subheading, representing other animal offal, i.e. offal not listed in the preceding subheadings of 0206 (such as 020610 bovine offal, 020620 bovine offal, 020630 pig offal, 020641 pig liver, 020649 other pig offal, 020680 other animal offal). This subheading is a residual subheading covering fresh or chilled offal of horses, donkeys, mules, rabbits, game and other animals. The goods are fresh or chilled offal of other animals, neither offal of cattle, pigs, sheep, goats or poultry, nor frozen products. Therefore they are classified under 0206 rather than 0201-0205 (fresh or chilled meat) or 0207 (poultry offal) or 0208 (other meat and edible offal).
Chapter
Chapter 02 covers all fresh, chilled or frozen meat and edible offal, including livestock, poultry, game and animals other than aquatic animals. The core is animal products for human consumption, but excludes fish, crustaceans, etc. (classified under Chapter 03), as well as animal fats (Chapter 15) and prepared meat products (Chapter 16).
Heading
Heading 0206 specifically covers fresh or chilled edible offal, including heads, feet, tails, hearts, livers, kidneys, stomachs, intestines, etc., but only for cattle, pigs, sheep, goats, horses, donkeys, mules and similar animals. It does not include poultry offal (classified under 0207) or fats of pigs, cattle and sheep (classified under 0209).
Digit Breakdown
First 2 digits 02: Chapter, representing meat and edible offal. Digits 3-4, 06: heading, representing fresh or chilled edible offal. Digits 5-6, 80: subheading, representing other animal offal, i.e. offal not listed in the preceding subheadings of 0206 (such as 020610 bovine offal, 020620 bovine offal, 020630 pig offal, 020641 pig liver, 020649 other pig offal, 020680 other animal offal). This subheading is a residual subheading covering fresh or chilled offal of horses, donkeys, mules, rabbits, game and other animals.
Classification Basis
The goods are fresh or chilled offal of other animals, neither offal of cattle, pigs, sheep, goats or poultry, nor frozen products. Therefore they are classified under 0206 rather than 0201-0205 (fresh or chilled meat) or 0207 (poultry offal) or 0208 (other meat and edible offal).
📝 Declaration Elements
Product name: Accurately fill in the product name, such as "fresh horse heart", "chilled donkey liver", etc. Avoid broadly writing "animal offal". Method of production or preservation: State "fresh" or "chilled"; do not write "frozen" or "processed". Animal species: Specify the species, such as horse, donkey, mule, rabbit, deer, etc.; do not write only "other animals". Part: Specify the exact part of the offal, such as heart, liver, kidney, stomach, intestine, head, feet, etc. State: Describe whether it is bone-in, boneless, whole or cut, etc., such as "bone-in", "boneless". Packaging specifications: State the packaging form and weight, such as "carton, 10 kg per carton". Brand: If there is a brand, declare the brand name; if no brand, fill in "none". Production date: Declare the specific production date in year-month-day format. Product name: fresh horse heart; Method of production or preservation: chilled; Animal species: horse; Part: heart; State: boneless; Packaging specifications: carton, 10 kg per carton; Brand: none; Production date: 2025-03-15. Misdeclaring frozen offal as chilled, resulting in classification errors. Unclear declaration of animal species, such as writing "other animals" when the actual animal is pig. Vague description of parts, such as writing only "viscera" without specifying heart, liver, etc. Ignoring state description, such as bone-in/boneless affecting classification.
Product name
Accurately fill in the product name, such as "fresh horse heart", "chilled donkey liver", etc. Avoid broadly writing "animal offal".
⚠️ Writing only "offal" or "animal viscera" without specifying the specific animal and part.
Method of production or preservation
State "fresh" or "chilled"; do not write "frozen" or "processed".
⚠️ Mistakenly writing "frozen", resulting in classification errors.
Animal species
Specify the species, such as horse, donkey, mule, rabbit, deer, etc.; do not write only "other animals".
⚠️ Writing "other animals" when the actual animal is pig or cattle, causing confusion.
Part
Specify the exact part of the offal, such as heart, liver, kidney, stomach, intestine, head, feet, etc.
⚠️ Failure to list the part, making it impossible to determine whether it falls within the scope of offal.
State
Describe whether it is bone-in, boneless, whole or cut, etc., such as "bone-in", "boneless".
⚠️ Ignoring the state description, affecting classification.
Packaging specifications
State the packaging form and weight, such as "carton, 10 kg per carton".
If there is a brand, declare the brand name; if no brand, fill in "none".
⚠️ Brand inconsistent with the actual product or omitted.
Production date
Declare the specific production date in year-month-day format.
⚠️ Incorrect date format or inconsistency with the actual date.
Example： Product name: fresh horse heart; Method of production or preservation: chilled; Animal species: horse; Part: heart; State: boneless; Packaging specifications: carton, 10 kg per carton; Brand: none; Production date: 2025-03-15.
Common Mistakes：
Misdeclaring frozen offal as chilled, resulting in classification errors.
Unclear declaration of animal species, such as writing "other animals" when the actual animal is pig.
Vague description of parts, such as writing only "viscera" without specifying heart, liver, etc.
Ignoring state description, such as bone-in/boneless affecting classification.
🎯 Classification Logic
Core basis for classification: 1) The animal species must not be cattle, pigs, sheep, goats or poultry; 2) The preservation state is fresh or chilled, not frozen; 3) The goods are edible offal, not meat or fat; 4) They have not undergone further processing. 0206.10 Fresh or chilled bovine offal: The animal species is cattle, whereas 0206.80 is for other animals. 0206.30 Fresh or chilled pig offal: The animal species is pig, and pig offal has a separate subheading. 0207.14 Fresh or chilled chicken offal: The animal species is poultry, classified under 0207, not 0206. 0208.90 Other fresh or chilled meat and edible offal: 0208 includes meat that is not offal (such as rabbit meat), whereas 0206 is only offal. 0210.99 Other dried, smoked or salted edible offal: The preservation method is different; 0210 is processed and preserved, while 0206 is fresh or chilled. Is the animal species clear and not cattle, pig, sheep or poultry? Is the preservation state fresh or chilled? Are the goods edible offal? Have they undergone further processing? Are they confused with 0208 or 0210?
Basis
Core basis for classification: 1) The animal species must not be cattle, pigs, sheep, goats or poultry; 2) The preservation state is fresh or chilled, not frozen; 3) The goods are edible offal, not meat or fat; 4) They have not undergone further processing.
Confused Codes：
0206.10 - Fresh or chilled bovine offal
The animal species is cattle, whereas 0206.80 is for other animals.
0206.30 - Fresh or chilled pig offal
The animal species is pig, and pig offal has a separate subheading.
0207.14 - Fresh or chilled chicken offal
The animal species is poultry, classified under 0207, not 0206.
0208.90 - Other fresh or chilled meat and edible offal
0208 includes meat that is not offal (such as rabbit meat), whereas 0206 is only offal.
0210.99 - Other dried, smoked or salted edible offal
The preservation method is different; 0210 is processed and preserved, while 0206 is fresh or chilled.
Self-Check：
✓ Is the animal species clear and not cattle, pig, sheep or poultry?
✓ Is the preservation state fresh or chilled?
✓ Are the goods edible offal?
✓ Have they undergone further processing?
✓ Are they confused with 0208 or 0210?
❓ FAQ
How can it be determined whether animal offal is classified under 0206.80? First confirm the animal species: if it is cattle, pig, sheep, goat or poultry, classify under other subheadings of 0206 or 0207; if it is horse, donkey, mule, rabbit, deer, etc., classify under 0206.80. Second, confirm that the preservation state is fresh or chilled and that it is edible offal. Are fresh horse heart and chilled horse heart classified the same? Yes, both are classified under 0206.80, because 0206 covers fresh or chilled, and the two states are the same and do not affect classification. Which code should frozen rabbit liver be classified under? Frozen rabbit liver should be classified under 0206.90 (other frozen offal), not 0206.80, because 0206.80 is limited to fresh or chilled. What is the difference between the HS codes for pig liver and bovine liver? Fresh or chilled pig liver is classified under 0206.41, and fresh or chilled bovine liver under 0206.21; if frozen, they are classified under 0206.49 and 0206.29 respectively. What elements are most often overlooked when declaring animal offal? The animal species and specific part are most often overlooked. For example, writing only "offal" without specifying whether it is horse heart or donkey liver prevents customs from accurately classifying it. If the offal has been salted, can it still be classified under 0206? No. Salting is a form of processing and preservation and should be classified under 0210. 0206 applies only to fresh or chilled offal. How can the import tariff rate for 0206.80 be checked? You can check the latest tariff rate by entering the code on the official website of the General Administration of Customs, China International Trade Single Window, or a professional tariff query platform. Note that tariff rates may be adjusted with policy changes. What should be noted when selling animal offal through cross-border e-commerce? It is necessary to confirm the access requirements of the exporting and importing countries; many countries prohibit or restrict the import of animal offal. At the same time, the HS code must be declared accurately to avoid customs clearance delays or fines caused by classification errors.
Q: How can it be determined whether animal offal is classified under 0206.80?
A: First confirm the animal species: if it is cattle, pig, sheep, goat or poultry, classify under other subheadings of 0206 or 0207; if it is horse, donkey, mule, rabbit, deer, etc., classify under 0206.80. Second, confirm that the preservation state is fresh or chilled and that it is edible offal.
Q: Are fresh horse heart and chilled horse heart classified the same?
A: Yes, both are classified under 0206.80, because 0206 covers fresh or chilled, and the two states are the same and do not affect classification.
Q: Which code should frozen rabbit liver be classified under?
A: Frozen rabbit liver should be classified under 0206.90 (other frozen offal), not 0206.80, because 0206.80 is limited to fresh or chilled.
Q: What is the difference between the HS codes for pig liver and bovine liver?
A: Fresh or chilled pig liver is classified under 0206.41, and fresh or chilled bovine liver under 0206.21; if frozen, they are classified under 0206.49 and 0206.29 respectively.
Q: What elements are most often overlooked when declaring animal offal?
A: The animal species and specific part are most often overlooked. For example, writing only "offal" without specifying whether it is horse heart or donkey liver prevents customs from accurately classifying it.
Q: If the offal has been salted, can it still be classified under 0206?
A: No. Salting is a form of processing and preservation and should be classified under 0210. 0206 applies only to fresh or chilled offal.
Q: How can the import tariff rate for 0206.80 be checked?
A: You can check the latest tariff rate by entering the code on the official website of the General Administration of Customs, China International Trade Single Window, or a professional tariff query platform. Note that tariff rates may be adjusted with policy changes.
Q: What should be noted when selling animal offal through cross-border e-commerce?
A: It is necessary to confirm the access requirements of the exporting and importing countries; many countries prohibit or restrict the import of animal offal. At the same time, the HS code must be declared accurately to avoid customs clearance delays or fines caused by classification errors.
⚠️ 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.