Chapter 16 is the category of 'Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates' in the Harmonized Commodity Description and Coding System, covering processed animal food products (such as cooked, steamed, roasted, fried, cured, etc.), but excluding animal products that are only simply frozen, chilled or fresh. This chapter aims to distinguish primary agricultural products from deeply processed foods, and the method and degree of processing are key to classification. Heading 1602 covers 'Other prepared or preserved meat, meat offal or blood', i.e., cooked or preserved meat products other than sausages and similar products (1601). Under this heading, subheadings are further divided according to animal species and specific parts, including beef, pork, lamb, chicken, other poultry and game, and further distinguish whether liver is contained. Liver, as a type of edible offal, has a dedicated subheading under this heading for its preparations. Code 160220 is a six-digit subheading: the first two digits '16' represent Chapter 16 (preparations of meat, fish and other animal products); digits 3-4 '02' represent heading 1602 (other prepared or preserved meat, meat offal or blood); digits 5-6 '20' represent subheading 160220, specifically referring to 'preparations of animal liver'. Therefore, the complete meaning of this code is: prepared or preserved animal liver (such as foie gras, liver paste sausages, etc.), but excluding liver that is only simply frozen or preserved (classified under Chapter 2 or Chapter 5). This commodity is classified under 160220 rather than other codes, mainly because: 1) the degree of processing exceeds simple preservation, belonging to 'prepared or preserved'; 2) the raw material is animal liver (edible offal), not muscle; 3) it is not a sausage type (1601). If the liver is only frozen, it should be classified under 0206 or 0207, etc.; if it is sausage, it is classified under 1601; if it is extract or juice, it is classified under 1603.

Product name: The specific name of the declared commodity, such as 'foie gras', 'pork liver paste', etc., which must be consistent with the actual product. Brand type: Fill in the brand type, such as 'no brand', 'domestic brand', 'foreign brand (OEM production)', etc. Animal species: Specify the source animal of the liver, such as pig, cattle, chicken, goose, duck, etc. Different species may affect subheading subdivision. Processing method: Describe the preparation or preservation method, such as 'cooked', 'fried', 'salted', 'made into paste', etc. Ingredient content: List the main ingredients and their contents, such as liver content, proportions of other ingredients (such as fat, seasoning). Packaging specifications: Fill in the packaging form and specifications, such as 'canned, 200 grams per can', 'vacuum bag, 500 grams per bag'. Brand (Chinese and foreign): If there is a brand, declare the Chinese and foreign names; if no brand, fill in 'none'. Product name: Foie gras; Brand type: Foreign brand (OEM production); Animal species: Goose; Processing method: Cooked and made into paste; Ingredient content: Goose liver 80%, water 10%, salt 5%, spices 5%; Packaging specifications: Glass jar, 200 grams per jar, 24 jars/carton; Brand: ROUGIE (Chinese: 露杰). Mistakenly classifying only frozen liver under 160220, when it should actually be classified under Chapter 2. Ignoring the animal species, leading to incorrect subheading, such as chicken liver and goose liver may involve different regulatory conditions. Vague description of processing method, such as the word 'processed' cannot prove it belongs to Chapter 16.

The core basis for classification is: 1) the commodity must have undergone 'prepared or preserved' processing, exceeding simple freezing, chilling, salting and other primary treatments; 2) the raw material is animal liver (edible offal), not muscle or other parts; 3) it is not sausages and similar products (1601), nor extracts or juices (1603). At the same time, reference should be made to the Explanatory Notes to the Harmonized System for heading 1602, as well as national subheading notes. 0206 Fresh, chilled or frozen edible offal: 0206 is edible offal that is only fresh, chilled or frozen, without preparation or preservation; 160220 has undergone cooking, steaming, roasting and other processing. 1601 Sausages and similar products: 1601 covers sausages and similar products, whether or not containing liver; 160220 specifically refers to liver preparations not in sausage form, such as liver paste, liver pâté. 1603 Extracts and juices of meat, fish, etc.: 1603 is extracts and juices, in liquid or concentrated form; 160220 is solid or semi-solid liver preparations. 160250 Other prepared or preserved beef products: 160250 is beef products, not containing liver; 160220 specifically refers to liver preparations, even if it is beef liver, it is classified under 160220. Confirm whether the processing method exceeds simple freezing or chilling. Confirm whether the raw material is animal liver, not other offal. Confirm whether it is sausages or similar products. Confirm whether it is extracts or juices. Check whether the animal species affects subheading subdivision.

How to determine whether animal liver preparations should be classified under 160220 or Chapter 2? The key is the degree of processing. If only simply treated by freezing, chilling, salting, etc., it should be classified under Chapter 2 (such as 0206); if prepared or preserved by cooking, steaming, roasting, making into paste, etc., it is classified under 160220. Is foie gras always classified under 160220? Yes, foie gras is usually processed by cooking, seasoning, etc., belonging to prepared or preserved liver preparations, and should be classified under 160220. However, if it is whole frozen goose liver, it is classified under 0206. What is the difference between 160220 and 160250? 160220 specifically refers to animal liver preparations, 160250 refers to other beef products (not containing liver). If it is beef liver preparations, it should be classified under 160220; if it is beef products, it is classified under 160250. Is it necessary to provide the animal species when declaring? Yes, the animal species is an important declaration element. Different species may affect subheading subdivision and regulatory conditions, such as inspection and quarantine requirements for goose liver and chicken liver may differ. If liver preparations are made into sausages, which code should they be classified under? If liver preparations are made in sausage form, they should be classified under 1601 (sausages and similar products), not 160220. 160220 only applies to liver preparations not in sausage form. How to check the tax rate for 160220? Tax rates may change. It is recommended to obtain the latest tax rate by entering the code and country of origin through the official website of the General Administration of Customs, the International Trade Single Window, or professional tariff query tools. Does cross-border e-commerce retail import of liver preparations apply to 160220? Cross-border e-commerce retail imported goods must comply with the positive list. If liver preparations are on the list, they are declared under 160220, but attention should be paid to the list's requirements for processing methods, packaging, etc.