Chapter 02 covers meat and edible meat offal, including animal meat in fresh, chilled, frozen, dried, smoked, salted, etc. conditions. This chapter mainly covers mammals, poultry (such as chickens, turkeys, ducks, geese, etc.) and game, but excludes fish, crustaceans (Chapter 03) and animal fats (Chapter 15). Within the chapter, headings are further subdivided by animal species and processing state, making it a core chapter for meat trade classification. Heading 0207 specifically refers to fresh, chilled, frozen meat and edible offal of poultry, including chickens, turkeys, ducks, geese, guinea fowls, etc. Under this heading, it is further divided by specific poultry species and parts (whole, cuts, offal), with fresh or chilled and frozen products listed under different subheadings. Turkey products under 0207 have independent subheadings, reflecting the particularity of turkey trade. Code 020726 is a six-digit subheading: the first 2 digits 02 represent Chapter 02 (meat and edible meat offal); digits 3-4, 07, represent heading 0207 (fresh, chilled, frozen meat and edible offal of poultry); digits 5-6, 26, represent subheading 020726, i.e., fresh or chilled turkey cuts and offal. Among these, the fifth digit 2 indicates turkey category, and the sixth digit 6 indicates cuts and offal (not whole). This subheading covers only fresh or chilled condition; frozen turkey cuts and offal should be classified under 020727. This commodity is fresh or chilled turkey cuts and offal, conforming to the description of turkey products under heading 0207. Because its condition is fresh or chilled (not frozen), and it is not whole, it is classified under 020726, rather than 020724 (fresh or chilled whole turkeys) or 020727 (frozen turkey cuts and offal). If it were other poultry or a different processing method, it would be classified under other subheadings.

Product name: The specific name of the declared commodity, such as "fresh turkey leg cuts", "chilled turkey liver", etc., requiring clear indication of part and condition. Condition: Indicate "fresh" or "chilled"; chilled usually refers to storage at 0-4°C, while fresh refers to no freezing treatment. Part: Specific parts such as leg, wing, breast, liver, heart, gizzard, etc.; for cuts, whether bone-in must be specified. Processing method: Describe whether only cutting, deboning, skinning, etc., without further cooking or deep processing. Packaging specifications: Such as vacuum packaging, tray packaging, etc., and net weight per piece. Brand: Manufacturer or exporter brand; if no brand, fill in "none". Production date: Specific production date, used to determine shelf life and inspection and quarantine requirements. Customs declaration example: Product name: Fresh turkey leg cuts (bone-in) Condition: Fresh Part: Leg cuts Processing method: Cutting, deboning Packaging specifications: Vacuum packaging, 5kg per carton Brand: XX brand Production date: 2025-03-01 HS code: 02072600 Remarks: Official health certificate of the exporting country and certificate of origin are required. Mistakenly classifying frozen turkey cuts under 020726, when they should actually be 020727. Failing to distinguish turkeys from chickens, ducks and other poultry, incorrectly classifying under 020713 or 020714. Declaring whole turkeys as cuts and offal, resulting in subheading errors.

Core basis for classification: 1) animal species is turkey; 2) condition is fresh or chilled (not frozen); 3) part is cuts or offal (not whole). It is necessary to combine the Import and Export Tariff and customs classification decisions to ensure conformity with the subheading provisions. At the same time, note the exclusion of products that have been smoked, salted, dried, etc. (classified under 0210) or already cooked (classified under 1602). 020724 Fresh or chilled whole turkeys: 020724 is whole turkeys, while 020726 is cuts and offal; the key difference is whether they are cut. 020727 Frozen turkey cuts and offal: 020727 is frozen products, while 020726 is fresh or chilled products; the condition determines classification. 020713 Fresh or chilled chicken cuts and offal: 020713 is for chickens, while 020726 is for turkeys; the animal species is different. 021019 Other dried, smoked, salted meat and offal: If turkey cuts have been smoked, salted or otherwise processed, they should be classified under 0210, not 020726. Is it confirmed to be turkey rather than other poultry? Is the condition fresh or chilled rather than frozen? Is it cuts or offal rather than whole? Has it been smoked, salted, dried or otherwise processed? Has it been cooked or deep processed?

How to distinguish fresh from chilled? Fresh means not frozen, usually maintaining animal body temperature or quickly cooled to above 0°C; chilled means stored in a 0-4°C environment. Both belong to HS code 020726, but they must be truthfully declared because inspection and quarantine requirements may differ. What exactly do turkey offal include? Turkey offal usually includes edible internal organs such as liver, heart, gizzard, kidney, lungs, as well as head, feet, tail, etc. However, note that some offal may be classified under other codes depending on processing method or part; for example, turkey liver may be classified under 020726, but if it is fatty liver then under 0207.26? Actually fatty liver is classified under 0207.26? It is recommended to check the tariff. If turkey cuts have been frozen, which code should they be classified under? Frozen turkey cuts and offal should be classified under 020727. If they are whole frozen turkeys, they should be classified under 020725. Frozen condition is the key to distinguishing 020726 from 020727. Is a health certificate required for customs declaration? Yes, imported fresh or chilled turkey products usually require an official health certificate from the exporting country to prove that the products meet China's inspection and quarantine requirements. In addition, a certificate of origin, import animal and plant quarantine permit, etc. may also be required. How are turkey cuts and chicken cuts distinguished for classification? Turkey cuts are classified under 020726, and chicken cuts under 020713. The main difference is animal species; turkeys are larger and have different meat quality. The product name must be clear during declaration to avoid confusion. If turkey cuts have been salted, which code should they be classified under? Salted turkey cuts are processed meat and should be classified under 0210; the specific subheading depends on the processing method and condition. Fresh or chilled refers only to products that have not been salted. For cross-border e-commerce sales of turkey cuts, how can the HS code be checked? You can obtain the code through the General Administration of Customs website, tariff query platforms, or by consulting a customs broker, entering the keyword "turkey cuts" and condition "fresh/chilled". Note that different parts and processing methods may affect classification. What is the export tax rebate situation for 020726? Export tax rebate rates change with policy adjustments. It is recommended to check the latest export tax rebate rate database or consult the tax authorities. Usually agricultural product export rebates have specific provisions and must be determined in combination with the commodity code and trade method.