Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, salted, smoked, and other types of meat and edible offal. Animal fats in this chapter only include unrendered and unextracted fats, such as pig lard, beef tallow, etc., but rendered fats are classified under Chapter 15. Goods in this chapter are mainly for food use, but some by-products such as fats are also used for industrial purposes. Heading 0209 specifically refers to unrendered pig fat and poultry fat, as well as unrendered other animal fats, covering fresh, chilled, frozen, salted, smoked, and other states. However, it does not include rendered or extracted fats (Chapter 15), nor does it include fish liver oil, etc. (Chapter 15). Under this heading, it is further subdivided by animal species and state. Code 020990 is a six-digit subheading: the first 2 digits '02' represent Chapter 02 (meat and edible meat offal); digits 3-4 '09' represent heading 0209 (unrendered pig fat, poultry fat, and other animal fats); digits 5-6 '90' represent subheading 0209.90, i.e., other animal fats excluding pig fat (0209.10) and poultry fat (0209.30), such as unrendered fats of cattle, sheep, horses, and other animals. This product is unrendered other animal fat, not rendered or extracted, and is not pig or poultry fat, so it is classified under 0209.90. If rendered, it would be classified under Chapter 15; if pig fat, under 0209.10; if poultry fat, under 0209.30.

Product Name: The specific name of the declared product, such as 'unrendered beef fat', 'frozen sheep fat', etc., which must be consistent with the HS code description. Animal Species: Indicate the animal source of the fat, such as cattle, sheep, horses, etc., not pig or poultry. State: Declare the physical state of the fat: fresh, chilled, frozen, salted, or smoked. Processing Method: State whether it has been rendered or extracted; it must be unrendered. Use: Indicate the use of the fat, such as for food, industrial use, etc. Packaging Specifications: Declare the packaging method and specifications, such as bulk, vacuum packaging, etc. Brand: If there is a brand, declare the brand name; if no brand, fill in 'none'. Product Name: Unrendered frozen beef fat; Animal Species: Cattle; State: Frozen; Processing Method: Unrendered; Use: Food; Packaging Specifications: 20 kg/carton; Brand: None. Incorrectly classifying rendered fat under this code; it should actually be classified under Chapter 15. Failure to distinguish pig fat (0209.10) and poultry fat (0209.30), incorrectly classifying under 0209.90. Ignoring state descriptions, such as fresh, chilled, frozen, etc., affecting subheading subdivision.

Core basis for classification: 1. Animal species: must be other animals, not pig or poultry; 2. Processing state: must be unrendered, unextracted; 3. Physical state: fresh, chilled, frozen, salted, or smoked. Also refer to Chapter 2 notes and Chapter 15 exclusion clauses. 020910 Unrendered pig fat: Limited to pig fat, while 020990 is other animal fats, different animal species. 020930 Unrendered poultry fat: Limited to poultry fat, such as chicken, duck, goose, etc., while 020990 is other animals. 150100 Rendered pig fat: Rendered, including lard, etc., while 020990 is unrendered. 150200 Rendered cattle and sheep fat: Rendered, such as beef tallow, sheep tallow, while 020990 is unrendered. 150300 Lard stearin, etc.: Rendered fat products, while 020990 is raw unrendered fat. Is the animal species not pig or poultry? Is the fat unrendered or unextracted? Is the physical state within the range of fresh, chilled, frozen, salted, smoked? Is rendered fat under Chapter 15 excluded? Have the animal species and state been accurately declared?

How to determine whether animal fat belongs to HS code 020990? First confirm that the animal source of the fat is not pig or poultry, then confirm that the fat has not been rendered or extracted, and finally confirm that the state is fresh, chilled, frozen, salted, or smoked. If the above conditions are met, it can be classified under 020990. What is the difference in HS codes between unrendered beef fat and rendered beef tallow? Unrendered beef fat is classified under 020990, while rendered beef tallow is classified under 150200. The key difference is whether it has undergone the rendering process; the HS code of the fat changes after rendering. What are the main differences between 020990 and 020910, 020930? 020910 specifically refers to pig fat, 020930 specifically refers to poultry fat, while 020990 covers other animal fats excluding pig and poultry, such as cattle, sheep, horses, etc. Animal species is the main basis for distinction. If animal fat is salted, is it still classified under 020990? Yes, 020990 includes the salted state, but it must be ensured that it has not been rendered. Treatments such as salting and smoking do not change its classification, as long as it is unrendered. What key information is required when declaring 020990? Animal species, state (fresh, chilled, etc.), processing method (unrendered), use, packaging specifications, etc. are required. Ensure the information is accurate to avoid classification errors due to inaccurate declaration. How to inquire about the tariff rate for 020990? Tariff rates may change. It is recommended to check the latest rates through the official website of the General Administration of Customs or the International Trade Single Window. You can also consult a professional customs broker or use HS code inquiry tools. From which countries can imports of 020990 enjoy preferential tariff rates? You can check the list of China's free trade agreement partner countries, such as ASEAN, Australia, etc., but the rules of origin must be met. The specific preferential tariff rate needs to be checked in the latest agreement tariff schedule. What are the consequences of mistakenly declaring 020990 as 150200? It may lead to classification errors, affecting tariff collection and trade controls. Customs may require tax supplements, fines, and even affect the enterprise's credit rating. It is recommended to declare accurately to avoid risks.