Chapter 02 covers meat and edible offal, including animal meat and offal in fresh, chilled, frozen, dried, smoked, salted, and other states. The animals covered in this chapter include cattle, pigs, sheep, horses, donkeys, mules, camels, and other livestock, as well as poultry and game. Offal refers to edible parts other than muscle tissue, such as head, feet, tail, heart, liver, kidney, stomach, intestines, etc. This chapter does not include animal fats, gelatin, leather, and other non-edible or deeply processed products. Heading 0206 covers edible offal of cattle, pigs, sheep, horses, donkeys, mules, camels, and other animals, fresh, chilled, or frozen. Specifically includes head, feet, tail, heart, liver, kidney, stomach, intestines, pancreas, brain, lungs, spleen, etc. However, it does not include poultry offal (classified under 0207), meat of pigs, cattle, and sheep (classified under 0201-0204), or rendered fats or extracts. This heading is further subdivided by animal species and state (fresh, chilled, frozen). The first 2 digits 02 represent Chapter 02: Meat and edible offal. The 3rd-4th digits 06 represent heading 0206: Edible offal of cattle, pigs, sheep, horses, donkeys, mules, camels, and other animals, fresh, chilled, or frozen. The 5th-6th digits 90 represent subheading 020690: Frozen offal of other animals. Specifically, under 0206 there are already 020610 (bovine offal), 020621-020629 (bovine tongue, liver, etc.), 020630 (swine offal), 020641-020649 (swine liver, etc.), 020680 (sheep offal), etc., while 020690 is a residual subheading covering frozen offal of other animals not elsewhere specified (such as horses, donkeys, mules, camels, etc.). The goods are frozen offal of other animals, not belonging to the already named animals such as cattle, pigs, sheep, nor to poultry (0207) or game (0208), therefore classified under 020690. If in fresh or chilled state, it would be classified under the corresponding subheading before 020690 (e.g., 020680 for fresh or chilled sheep offal), but the frozen state clearly points to 020690. At the same time, attention must be paid to the distinction from other subheadings under 0206, such as 020621 for frozen bovine tongue, 020641 for frozen swine liver; if the goods are specific offal of these specific animals, they should not be classified under 020690.
Chapter
Chapter 02 covers meat and edible offal, including animal meat and offal in fresh, chilled, frozen, dried, smoked, salted, and other states. The animals covered in this chapter include cattle, pigs, sheep, horses, donkeys, mules, camels, and other livestock, as well as poultry and game. Offal refers to edible parts other than muscle tissue, such as head, feet, tail, heart, liver, kidney, stomach, intestines, etc. This chapter does not include animal fats, gelatin, leather, and other non-edible or deeply processed products.
Heading
Heading 0206 covers edible offal of cattle, pigs, sheep, horses, donkeys, mules, camels, and other animals, fresh, chilled, or frozen. Specifically includes head, feet, tail, heart, liver, kidney, stomach, intestines, pancreas, brain, lungs, spleen, etc. However, it does not include poultry offal (classified under 0207), meat of pigs, cattle, and sheep (classified under 0201-0204), or rendered fats or extracts. This heading is further subdivided by animal species and state (fresh, chilled, frozen).
Digit Breakdown
The first 2 digits 02 represent Chapter 02: Meat and edible offal. The 3rd-4th digits 06 represent heading 0206: Edible offal of cattle, pigs, sheep, horses, donkeys, mules, camels, and other animals, fresh, chilled, or frozen. The 5th-6th digits 90 represent subheading 020690: Frozen offal of other animals. Specifically, under 0206 there are already 020610 (bovine offal), 020621-020629 (bovine tongue, liver, etc.), 020630 (swine offal), 020641-020649 (swine liver, etc.), 020680 (sheep offal), etc., while 020690 is a residual subheading covering frozen offal of other animals not elsewhere specified (such as horses, donkeys, mules, camels, etc.).
Classification Basis
The goods are frozen offal of other animals, not belonging to the already named animals such as cattle, pigs, sheep, nor to poultry (0207) or game (0208), therefore classified under 020690. If in fresh or chilled state, it would be classified under the corresponding subheading before 020690 (e.g., 020680 for fresh or chilled sheep offal), but the frozen state clearly points to 020690. At the same time, attention must be paid to the distinction from other subheadings under 0206, such as 020621 for frozen bovine tongue, 020641 for frozen swine liver; if the goods are specific offal of these specific animals, they should not be classified under 020690.
📝 Declaration Elements
Product Name: Fill in the specific commodity name, such as "Frozen Horse Heart", "Frozen Donkey Liver", etc., which must be consistent with the HS code description. Animal Species: Clearly identify the animal source of the offal, such as horse, donkey, mule, camel, etc.; do not merely write "other animals". Offal Part: Specific organ name, such as heart, liver, kidney, stomach, intestine, tongue, tail, etc., requiring accurate description. State: Indicate "frozen", such as "frozen" or "frozen storage", to distinguish from fresh, chilled, dried, smoked, etc. Packaging Specifications: Fill in the packaging method and weight per package, such as "carton packaging, 20 kg per carton". Brand: If there is a brand, fill in the brand name; if no brand, fill in "None". Production Date: Fill in the specific production date or batch number for traceability. Shelf Life: Fill in the shelf life duration, such as "12 months". Product Name: Frozen Horse Heart; Animal Species: Horse; Offal Part: Heart; State: Frozen; Packaging Specifications: Carton packaging, 20 kg per carton; Brand: None; Production Date: 2025-03-01; Shelf Life: 12 months. Mistakenly declaring frozen state as chilled, leading to classification under fresh or chilled subheadings, with different tax rates and regulatory conditions. Animal species filled in unclearly, such as only writing "other animals" without specifying horse, donkey, etc., may be rejected by customs. Offal part description is vague, such as "viscera" without subdivision, affecting classification and quarantine approval.
Product Name
Fill in the specific commodity name, such as "Frozen Horse Heart", "Frozen Donkey Liver", etc., which must be consistent with the HS code description.
⚠️ Vaguely filling in "Frozen Offal" or "Frozen Animal Offal" without specifying the animal species and specific organ.
Animal Species
Clearly identify the animal source of the offal, such as horse, donkey, mule, camel, etc.; do not merely write "other animals".
⚠️ Mistakenly filling in already named animals such as cattle, pigs, sheep, leading to classification errors.
Offal Part
Specific organ name, such as heart, liver, kidney, stomach, intestine, tongue, tail, etc., requiring accurate description.
⚠️ Declaring different parts mixed together, or using colloquial terms such as "offal" without specifying the exact part.
State
Indicate "frozen", such as "frozen" or "frozen storage", to distinguish from fresh, chilled, dried, smoked, etc.
⚠️ Mistakenly filling in "chilled" or "fresh-keeping", leading to classification under fresh or chilled subheadings.
Packaging Specifications
Fill in the packaging method and weight per package, such as "carton packaging, 20 kg per carton".
⚠️ Ignoring packaging specifications, or filling in incompletely, affecting customs inspection.
Brand
If there is a brand, fill in the brand name; if no brand, fill in "None".
⚠️ Confusing brand with manufacturer, or omitting the brand leading to infringement risks.
Production Date
Fill in the specific production date or batch number for traceability.
⚠️ Only filling in the year or month, not precise to the day.
Shelf Life
Fill in the shelf life duration, such as "12 months".
⚠️ Ignoring shelf life, or filling in information contradictory to the production date.
Mistakenly declaring frozen state as chilled, leading to classification under fresh or chilled subheadings, with different tax rates and regulatory conditions.
Animal species filled in unclearly, such as only writing "other animals" without specifying horse, donkey, etc., may be rejected by customs.
Offal part description is vague, such as "viscera" without subdivision, affecting classification and quarantine approval.
🎯 Classification Logic
The core basis for classification is animal species, offal part, and preservation state. First, the animal must belong to cattle, pigs, sheep, horses, donkeys, mules, camels, etc., and the offal must be edible parts. Second, the preservation state must be frozen, i.e., subjected to freezing treatment. Finally, the animal species cannot be already named animals such as cattle, pigs, sheep, otherwise it would be classified under other subheadings under 0206. If it is poultry offal, it is classified under 0207; if it is game offal, under 0208. In addition, attention must be paid to the distinction from other subheadings under 0206, such as 020621 for frozen bovine tongue, 020641 for frozen swine liver; if the goods are specific offal of these specific animals, they should not be classified under 020690. 020621 Frozen Bovine Tongue: 020621 specifically refers to frozen bovine tongue, while 020690 is offal of other animals. If the goods are bovine tongue, even if frozen, they should be classified under 020621, not 020690. 020641 Frozen Swine Liver: 020641 specifically refers to frozen swine liver; if the goods are swine liver, they should be classified under 020641, not 020690. 020680 Fresh or Chilled Sheep Offal: 020680 is fresh or chilled sheep offal; if the goods are frozen sheep offal, should they be classified under 020690? Note: frozen sheep offal should be classified under 020690? Actually, under 0206, sheep offal has 020680 (fresh or chilled) and 020690 (frozen? but 020690 is other animals, frozen sheep offal should be classified under 020690? Need to verify: according to HS, under 0206: 020610 bovine offal, 020621-020629 bovine offal, 020630 swine offal, 020641-020649 swine offal, 020680 sheep offal, horse offal, etc.? Actually, 020680 is fresh or chilled sheep offal, horse offal, etc., 020690 is frozen offal of other animals. Therefore, frozen sheep offal should be classified under 020690? But sheep belong to already named animals, frozen sheep offal should be classified under 020690? No, in HS 0206 subheadings: 020610 bovine offal, 020621 bovine tongue, 020622 bovine liver, 020629 other bovine offal, 020630 swine offal, 020641 swine liver, 020649 other swine offal, 020680 other animal offal (fresh or chilled), 020690 other animal offal (frozen). So, sheep offal fresh or chilled is classified under 020680, frozen under 020690. Therefore, the difference between 020680 and 020690 lies in the state. 020714 Frozen Chicken Offal: 020714 is frozen chicken offal, belonging to poultry offal, classified under 0207, while 020690 is offal of other animals, with different animal species. 020890 Other Frozen Meat and Edible Offal: 020890 is other frozen meat and edible offal, including game, etc., while 020690 is limited to offal of cattle, pigs, sheep, horses, donkeys, mules, camels, etc., with different scope. Is the animal species horse, donkey, mule, camel, or other non-cattle/pig/sheep animals? Is the offal part an edible part, such as heart, liver, kidney, etc.? Is the preservation state frozen? Have offal of already named animals such as cattle, pigs, sheep been excluded? Is it distinguished from 0207 poultry offal and 0208 game offal?
Basis
The core basis for classification is animal species, offal part, and preservation state. First, the animal must belong to cattle, pigs, sheep, horses, donkeys, mules, camels, etc., and the offal must be edible parts. Second, the preservation state must be frozen, i.e., subjected to freezing treatment. Finally, the animal species cannot be already named animals such as cattle, pigs, sheep, otherwise it would be classified under other subheadings under 0206. If it is poultry offal, it is classified under 0207; if it is game offal, under 0208. In addition, attention must be paid to the distinction from other subheadings under 0206, such as 020621 for frozen bovine tongue, 020641 for frozen swine liver; if the goods are specific offal of these specific animals, they should not be classified under 020690.
Confused Codes：
020621 - Frozen Bovine Tongue
020621 specifically refers to frozen bovine tongue, while 020690 is offal of other animals. If the goods are bovine tongue, even if frozen, they should be classified under 020621, not 020690.
020641 - Frozen Swine Liver
020641 specifically refers to frozen swine liver; if the goods are swine liver, they should be classified under 020641, not 020690.
020680 - Fresh or Chilled Sheep Offal
020680 is fresh or chilled sheep offal; if the goods are frozen sheep offal, should they be classified under 020690? Note: frozen sheep offal should be classified under 020690? Actually, under 0206, sheep offal has 020680 (fresh or chilled) and 020690 (frozen? but 020690 is other animals, frozen sheep offal should be classified under 020690? Need to verify: according to HS, under 0206: 020610 bovine offal, 020621-020629 bovine offal, 020630 swine offal, 020641-020649 swine offal, 020680 sheep offal, horse offal, etc.? Actually, 020680 is fresh or chilled sheep offal, horse offal, etc., 020690 is frozen offal of other animals. Therefore, frozen sheep offal should be classified under 020690? But sheep belong to already named animals, frozen sheep offal should be classified under 020690? No, in HS 0206 subheadings: 020610 bovine offal, 020621 bovine tongue, 020622 bovine liver, 020629 other bovine offal, 020630 swine offal, 020641 swine liver, 020649 other swine offal, 020680 other animal offal (fresh or chilled), 020690 other animal offal (frozen). So, sheep offal fresh or chilled is classified under 020680, frozen under 020690. Therefore, the difference between 020680 and 020690 lies in the state.
020714 - Frozen Chicken Offal
020714 is frozen chicken offal, belonging to poultry offal, classified under 0207, while 020690 is offal of other animals, with different animal species.
020890 - Other Frozen Meat and Edible Offal
020890 is other frozen meat and edible offal, including game, etc., while 020690 is limited to offal of cattle, pigs, sheep, horses, donkeys, mules, camels, etc., with different scope.
Self-Check：
✓ Is the animal species horse, donkey, mule, camel, or other non-cattle/pig/sheep animals?
✓ Is the offal part an edible part, such as heart, liver, kidney, etc.?
✓ Is the preservation state frozen?
✓ Have offal of already named animals such as cattle, pigs, sheep been excluded?
✓ Is it distinguished from 0207 poultry offal and 0208 game offal?
❓ FAQ
Which HS code should frozen horse heart be classified under? Frozen horse heart should be classified under HS code 020690. Because horse belongs to the animals under heading 0206, and horse heart is edible offal, the frozen state conforms to the description of subheading 020690. Note that it cannot be classified under 020610 (bovine offal) or 020630 (swine offal) because the animal species is different. How to distinguish between 020690 and 020680? 020680 is fresh or chilled offal of other animals, while 020690 is frozen offal of other animals. The key difference lies in the preservation state: fresh or chilled is classified under 020680, frozen under 020690. For example, fresh horse heart is classified under 020680, frozen horse heart under 020690. Should frozen sheep offal be classified under 020690 or 020680? Frozen sheep offal should be classified under 020690. Because 020680 only covers fresh or chilled sheep offal, while the frozen state is clearly classified under 020690. Note that sheep belong to the animals under 0206, but the subheading division is based on the state. What quarantine approval documents are required when declaring 020690? When declaring 020690, it is usually necessary to provide the official quarantine certificate of the exporting country, import animal and plant quarantine permit, certificate of origin, etc. Specific document requirements may vary by country/region; it is recommended to consult customs in advance or check the latest regulations. How to inquire about the tariff rate for 020690? Tariff rates may change; it is recommended to check the latest rates through the General Administration of Customs website, China International Trade Single Window, or professional tariff inquiry tools. Usually, conditions such as HS code, country of origin, and trade mode need to be entered. If frozen offal is mixed, how to declare? Mixed offal should be declared separately by different parts and animal species; if they cannot be distinguished, they may be assessed at the highest tax rate or specific duty. It is recommended to package and declare separately by variety and part to avoid classification disputes and inspection risks. What is the difference between 020690 and 020890? 020690 is limited to frozen offal of cattle, pigs, sheep, horses, donkeys, mules, camels, etc., while 020890 covers frozen meat and edible offal of other animals, such as game, rabbit meat, etc. Animal species is the main difference. For cross-border e-commerce sales of frozen offal, how to choose the HS code? For cross-border e-commerce sales of frozen offal, the HS code should be selected based on animal species and state. If it is offal of horses, donkeys, etc., choose 020690 for the frozen state; if it is offal of cattle, pigs, sheep, choose the corresponding subheading. At the same time, attention must be paid to the positive list and regulatory requirements for cross-border e-commerce retail imports.
Q: Which HS code should frozen horse heart be classified under?
A: Frozen horse heart should be classified under HS code 020690. Because horse belongs to the animals under heading 0206, and horse heart is edible offal, the frozen state conforms to the description of subheading 020690. Note that it cannot be classified under 020610 (bovine offal) or 020630 (swine offal) because the animal species is different.
Q: How to distinguish between 020690 and 020680?
A: 020680 is fresh or chilled offal of other animals, while 020690 is frozen offal of other animals. The key difference lies in the preservation state: fresh or chilled is classified under 020680, frozen under 020690. For example, fresh horse heart is classified under 020680, frozen horse heart under 020690.
Q: Should frozen sheep offal be classified under 020690 or 020680?
A: Frozen sheep offal should be classified under 020690. Because 020680 only covers fresh or chilled sheep offal, while the frozen state is clearly classified under 020690. Note that sheep belong to the animals under 0206, but the subheading division is based on the state.
Q: What quarantine approval documents are required when declaring 020690?
A: When declaring 020690, it is usually necessary to provide the official quarantine certificate of the exporting country, import animal and plant quarantine permit, certificate of origin, etc. Specific document requirements may vary by country/region; it is recommended to consult customs in advance or check the latest regulations.
Q: How to inquire about the tariff rate for 020690?
A: Tariff rates may change; it is recommended to check the latest rates through the General Administration of Customs website, China International Trade Single Window, or professional tariff inquiry tools. Usually, conditions such as HS code, country of origin, and trade mode need to be entered.
Q: If frozen offal is mixed, how to declare?
A: Mixed offal should be declared separately by different parts and animal species; if they cannot be distinguished, they may be assessed at the highest tax rate or specific duty. It is recommended to package and declare separately by variety and part to avoid classification disputes and inspection risks.
Q: What is the difference between 020690 and 020890?
A: 020690 is limited to frozen offal of cattle, pigs, sheep, horses, donkeys, mules, camels, etc., while 020890 covers frozen meat and edible offal of other animals, such as game, rabbit meat, etc. Animal species is the main difference.
Q: For cross-border e-commerce sales of frozen offal, how to choose the HS code?
A: For cross-border e-commerce sales of frozen offal, the HS code should be selected based on animal species and state. If it is offal of horses, donkeys, etc., choose 020690 for the frozen state; if it is offal of cattle, pigs, sheep, choose the corresponding subheading. At the same time, attention must be paid to the positive list and regulatory requirements for cross-border e-commerce retail imports.
⚠️ 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.