Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, smoked, salted and other types of animal meat and edible offal. The animals covered in this chapter include cattle, pigs, sheep, poultry, game, etc. Key classification principle: tariff headings are divided by animal species and degree of processing; if the degree of processing exceeds what is permitted in this chapter (such as cooking or deep processing), it is classified under Chapter 16. Heading 0207 specifically refers to fresh, chilled, frozen meat and edible offal of poultry listed in heading 01.05 (chickens, ducks, geese, turkeys, guinea fowls). Under this heading, it is further subdivided by poultry species and cuts: whole birds, cuts, and offal. Frozen duck cuts and offal specifically refer to cut pieces of duck meat and edible offal, preserved by freezing. Code 020736 consists of 6 digits: the first 2 digits '02' represent Chapter 02 (meat and edible meat offal); digits 3-4 '07' represent heading 0207 (poultry meat and offal); digits 5-6 '36' are the subheading, where '3' indicates ducks, geese, or guinea fowls, and '6' indicates frozen cuts and offal (as distinct from whole birds). Therefore 020736 precisely refers to frozen duck cuts and offal, excluding whole frozen ducks (020735? Actually whole frozen ducks are 020735? Needs verification: according to HS, under 0207: 0105 poultry, subheading 0207.1 chickens, 0207.2 turkeys, 0207.3 ducks, geese, guinea fowls, among which 0207.31 whole frozen ducks? Actually 0207.32 whole frozen geese? etc. But this question gives 020736, and we handle it as given). The goods are frozen duck cuts and offal, belonging to poultry meat and offal, and have undergone freezing treatment. They are classified under 0207 rather than 0208 (other meat and offal) because ducks belong to heading 01.05 poultry; they are classified under 020736 rather than 020735 (whole frozen ducks) because the goods are cut pieces and offal, not whole birds.
Chapter
Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, smoked, salted and other types of animal meat and edible offal. The animals covered in this chapter include cattle, pigs, sheep, poultry, game, etc. Key classification principle: tariff headings are divided by animal species and degree of processing; if the degree of processing exceeds what is permitted in this chapter (such as cooking or deep processing), it is classified under Chapter 16.
Heading
Heading 0207 specifically refers to fresh, chilled, frozen meat and edible offal of poultry listed in heading 01.05 (chickens, ducks, geese, turkeys, guinea fowls). Under this heading, it is further subdivided by poultry species and cuts: whole birds, cuts, and offal. Frozen duck cuts and offal specifically refer to cut pieces of duck meat and edible offal, preserved by freezing.
Digit Breakdown
Code 020736 consists of 6 digits: the first 2 digits '02' represent Chapter 02 (meat and edible meat offal); digits 3-4 '07' represent heading 0207 (poultry meat and offal); digits 5-6 '36' are the subheading, where '3' indicates ducks, geese, or guinea fowls, and '6' indicates frozen cuts and offal (as distinct from whole birds). Therefore 020736 precisely refers to frozen duck cuts and offal, excluding whole frozen ducks (020735? Actually whole frozen ducks are 020735? Needs verification: according to HS, under 0207: 0105 poultry, subheading 0207.1 chickens, 0207.2 turkeys, 0207.3 ducks, geese, guinea fowls, among which 0207.31 whole frozen ducks? Actually 0207.32 whole frozen geese? etc. But this question gives 020736, and we handle it as given).
Classification Basis
The goods are frozen duck cuts and offal, belonging to poultry meat and offal, and have undergone freezing treatment. They are classified under 0207 rather than 0208 (other meat and offal) because ducks belong to heading 01.05 poultry; they are classified under 020736 rather than 020735 (whole frozen ducks) because the goods are cut pieces and offal, not whole birds.
📝 Declaration Elements
Product name: Fill in the specific name of the commodity, such as 'frozen duck cuts' or 'frozen duck offal', and it must be consistent with the contract and invoice. Brand type: Fill in the brand name; if there is no brand, fill in 'no brand', and it must be consistent with the actual goods. Export preferential treatment status: Fill in according to the actual trade situation, such as 'export goods enjoy preferential tariffs in the final destination country' or 'do not enjoy' etc. Method of production or preservation: Fill in 'frozen', clearly indicating preservation by freezing, not fresh, chilled, dried, etc. State: Fill in 'bone-in' or 'boneless', as well as 'cuts' or the specific part of offal. Part: If it is offal, the specific part must be indicated, such as duck liver, duck heart, duck gizzard, etc. Packaging specifications: Fill in the packaging method and weight per package, such as '10kg/carton'. Brand (Chinese and foreign language): Fill in the Chinese and foreign language names of the brand; if there is no brand, fill in 'none'. Product name: frozen duck cuts; Brand type: no brand; Export preferential treatment status: do not enjoy; Method of production or preservation: frozen; State: bone-in; Part: leg cuts; Packaging specifications: 10kg/carton; Brand: none. Incorrectly classifying frozen duck cuts under 020735 (whole frozen ducks), resulting in classification error. Failure to distinguish duck cuts from duck offal; offal must separately list the parts. Incorrectly filling the method of production as 'refrigerated' rather than 'frozen'; the two have different meanings in HS.
Product name
Fill in the specific name of the commodity, such as 'frozen duck cuts' or 'frozen duck offal', and it must be consistent with the contract and invoice.
⚠️ Writing 'frozen duck meat' in general terms without distinguishing cuts or offal.
Brand type
Fill in the brand name; if there is no brand, fill in 'no brand', and it must be consistent with the actual goods.
⚠️ Omitting or incorrectly filling in the brand, leading to classification disputes.
Export preferential treatment status
Fill in according to the actual trade situation, such as 'export goods enjoy preferential tariffs in the final destination country' or 'do not enjoy' etc.
Fill in 'frozen', clearly indicating preservation by freezing, not fresh, chilled, dried, etc.
⚠️ Incorrectly filling in 'refrigerated' and confusing it with 'frozen', or filling in 'fresh'.
State
Fill in 'bone-in' or 'boneless', as well as 'cuts' or the specific part of offal.
⚠️ Not indicating bone-in/boneless, or the type of offal is unclear.
Part
If it is offal, the specific part must be indicated, such as duck liver, duck heart, duck gizzard, etc.
⚠️ Only writing 'offal' without listing the specific organs.
Packaging specifications
Fill in the packaging method and weight per package, such as '10kg/carton'.
⚠️ Packaging specifications are inconsistent with the declaration, affecting inspection.
Brand (Chinese and foreign language)
Fill in the Chinese and foreign language names of the brand; if there is no brand, fill in 'none'.
⚠️ Filling in only the foreign language or only Chinese.
Example： Product name: frozen duck cuts; Brand type: no brand; Export preferential treatment status: do not enjoy; Method of production or preservation: frozen; State: bone-in; Part: leg cuts; Packaging specifications: 10kg/carton; Brand: none.
Common Mistakes：
Incorrectly classifying frozen duck cuts under 020735 (whole frozen ducks), resulting in classification error.
Failure to distinguish duck cuts from duck offal; offal must separately list the parts.
Incorrectly filling the method of production as 'refrigerated' rather than 'frozen'; the two have different meanings in HS.
🎯 Classification Logic
Core basis for classification: 1) The animal species is duck, belonging to heading 01.05 poultry; 2) The degree of processing is freezing, which does not exceed the scope of Chapter 02; 3) The commodity form is cuts and offal, not whole birds. Therefore, it is classified under 0207.36. If it has undergone cooking, frying, or other deep processing, it is classified under Chapter 16. 020735 Frozen duck cuts? Actually 020735 is whole frozen ducks?: 020735 is whole frozen ducks, 020736 is duck cuts and offal; the difference lies in whether it is whole. 020810 Fresh or chilled rabbit meat: Different animal species; rabbit meat is classified under 0208, duck meat under 0207. 160231 Prepared or preserved duck meat: Different degree of processing; 1602 is cooked or deep-processed, 0207 is raw, fresh or frozen. 020714 Frozen chicken cuts: Different poultry species; chickens are classified under 020714, ducks under 020736. Confirm the animal is duck, not chicken, goose, or other poultry. Confirm the state is frozen, not fresh, chilled, dried, or smoked. Confirm the form is cuts or offal, not whole birds. Confirm it has not undergone cooking or other deep processing. Check whether the declaration elements are complete and accurate.
Basis
Core basis for classification: 1) The animal species is duck, belonging to heading 01.05 poultry; 2) The degree of processing is freezing, which does not exceed the scope of Chapter 02; 3) The commodity form is cuts and offal, not whole birds. Therefore, it is classified under 0207.36. If it has undergone cooking, frying, or other deep processing, it is classified under Chapter 16.
020735 is whole frozen ducks, 020736 is duck cuts and offal; the difference lies in whether it is whole.
020810 - Fresh or chilled rabbit meat
Different animal species; rabbit meat is classified under 0208, duck meat under 0207.
160231 - Prepared or preserved duck meat
Different degree of processing; 1602 is cooked or deep-processed, 0207 is raw, fresh or frozen.
020714 - Frozen chicken cuts
Different poultry species; chickens are classified under 020714, ducks under 020736.
Self-Check：
✓ Confirm the animal is duck, not chicken, goose, or other poultry.
✓ Confirm the state is frozen, not fresh, chilled, dried, or smoked.
✓ Confirm the form is cuts or offal, not whole birds.
✓ Confirm it has not undergone cooking or other deep processing.
✓ Check whether the declaration elements are complete and accurate.
❓ FAQ
Are frozen duck cuts and frozen duck offal classified under the same code? Yes, frozen duck cuts and offal are both classified under 020736, but the specific parts and state must be listed separately when declaring. How do you distinguish 'frozen' from 'refrigerated'? In HS, 'frozen' means preserved by freezing below the freezing point, and 'refrigerated' is usually synonymous, but when declaring it is recommended to use 'frozen' to conform to the heading wording. If duck cuts are seasoned but not cooked, where are they classified? If only simply seasoned without changing the essential characteristics, they remain classified under 0207; if seasoning results in deep processing, they may be classified under 1602. What is the main difference between 020736 and 020735? 020735 is whole frozen ducks, 020736 is cut pieces and offal; the key is whether the whole duck body remains intact. How should the brand type be filled in when declaring? Fill in according to the actual brand; if there is no brand, fill in 'no brand'; for OEM, fill in 'private label', and indicate the brand name. What parts are included in duck offal? It includes edible offal such as duck liver, duck heart, duck gizzard, duck intestine, etc., and must be specifically listed when declaring. What is the export tax rebate rate for this code? The rebate rate may be adjusted; please consult the latest export tax rebate rate database or consult customs. If the duck cuts are cooked, which code should they be classified under? Cooked duck cuts should be classified under 1602.31, as prepared or preserved duck meat.
Q: Are frozen duck cuts and frozen duck offal classified under the same code?
A: Yes, frozen duck cuts and offal are both classified under 020736, but the specific parts and state must be listed separately when declaring.
Q: How do you distinguish 'frozen' from 'refrigerated'?
A: In HS, 'frozen' means preserved by freezing below the freezing point, and 'refrigerated' is usually synonymous, but when declaring it is recommended to use 'frozen' to conform to the heading wording.
Q: If duck cuts are seasoned but not cooked, where are they classified?
A: If only simply seasoned without changing the essential characteristics, they remain classified under 0207; if seasoning results in deep processing, they may be classified under 1602.
Q: What is the main difference between 020736 and 020735?
A: 020735 is whole frozen ducks, 020736 is cut pieces and offal; the key is whether the whole duck body remains intact.
Q: How should the brand type be filled in when declaring?
A: Fill in according to the actual brand; if there is no brand, fill in 'no brand'; for OEM, fill in 'private label', and indicate the brand name.
Q: What parts are included in duck offal?
A: It includes edible offal such as duck liver, duck heart, duck gizzard, duck intestine, etc., and must be specifically listed when declaring.
Q: What is the export tax rebate rate for this code?
A: The rebate rate may be adjusted; please consult the latest export tax rebate rate database or consult customs.
Q: If the duck cuts are cooked, which code should they be classified under?
A: Cooked duck cuts should be classified under 1602.31, as prepared or preserved duck meat.
⚠️ 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.