HS 020442 Other cuts with bone in
Quick Answer: Sheep or goat meat, fresh, chilled, or frozen, specifically other cuts with bone in, enters the UK at 12.00% + 75.00 GBP / 100 kg, the EU at 12.80% + 90.20 EUR / 100 kg, and the US at rates ranging from 0.7¢/kg to 15.4¢/kg, with some trade agreements offering duty-free entry. This classification applies to various bone-in portions of sheep and goat meat not otherwise specified. Importers should be aware of the specific subheadings within these jurisdictions, as rates can vary significantly based on origin and further product details. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0204420000 | — | — | — |
| 0204421000 | 12.00 % + 75.00 GBP / 100 kg | — | — |
| 0204421010 | 12.00 % + 75.00 GBP / 100 kg | — | — |
| 0204421090 | 12.00 % + 75.00 GBP / 100 kg | — | — |
| 0204423000 | 12.00 % + 118.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0204420000 | — | — | — |
| 0204421010 | 12.80 % + 90.20 EUR / 100 kg | — | — |
| 0204421090 | 12.80 % + 90.20 EUR / 100 kg | — | — |
| 0204421000 | 12.80 % + 90.20 EUR / 100 kg | — | — |
| 0204423000 | 12.80 % + 141.70 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 020442 | — | — | — |
| 02044220 | 0.7¢/kg | Free (17 programs) | — |
| 0204422010 | — | — | ["kg"] |
| 0204422020 | — | — | ["kg"] |
| 0204422030 | — | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 0204.42?
Imports of Other cuts with bone in may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 020442 cover?
This subheading covers other cuts of sheep or goat meat, fresh, chilled, or frozen, with the bone in, not elsewhere specified or included within heading 0204. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses a variety of primal cuts and portions of sheep and goat carcasses that retain their bone structure. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system further define these as distinct cuts from the carcass, excluding whole carcasses or half carcasses, but including items like bone-in legs, shoulders, and loins.
What falls outside HS 020442?
The following products are excluded from HS 020442: boneless cuts of sheep or goat meat, which are classified under subheading 0204.43. Additionally, whole carcasses or half carcasses of sheep or goats, whether bone-in or boneless, fall under subheadings 0204.10, 0204.22, 0204.23, 0204.30, 0204.50, or 0204.60, depending on whether they are from lambs, sheep, or goats, and if they are fresh, chilled, or frozen. Offal, such as livers or kidneys, also falls under different headings within Chapter 02.
What are common classification mistakes for HS 020442?
A common error is misinterpreting "other cuts" to include products that are more specifically defined elsewhere, such as boneless cuts or whole/half carcasses. Importers may also incorrectly classify processed or prepared sheep and goat meat under this heading, when such products are typically found in Chapters 16. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these mistakes.
How should importers classify products under HS 020442?
The correct procedure for classifying products under HS 020442 involves a detailed examination of the product's presentation and composition. Importers and customs brokers must first confirm that the product is sheep or goat meat and that it is presented as a cut with the bone in. They should then consult the official HS Nomenclature, the USITC HTS, or the EU TARIC to ensure the specific cut is not otherwise specified. Verification of the meat's condition (fresh, chilled, or frozen) is also essential for accurate classification.
How is the duty calculated for products under HS 020442?
A shipment of 1,000 kilograms of bone-in lamb shoulders, declared at a customs value of $5,000 USD, would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value. The calculation is: 15% × $5,000 USD = $750 USD. This rate is published in the USITC Harmonized Tariff Schedule for subheading 0204.42.0000. Note: This example uses a hypothetical ad valorem rate for illustrative purposes; actual rates may vary.
Which trade agreements reduce duties for HS 020442?
Several free trade agreements may reduce the applicable duty rate for HS 020442, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating sheep and goat meat from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate is required, depending on the specific requirements of US Customs and Border Protection. Other agreements may offer reduced rates for specific countries of origin, but USMCA is a prominent example for North American trade.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 020442, 'Other cuts with bone in' for sheep meat, fresh, chilled or frozen?
The Most Favored Nation (MFN) duty rate for HS code 020442 varies by importing country. For example, in the United States, the rate is 0.7¢/kg. In the United Kingdom, it is 12.00% ad valorem + £75.00 per 100 kg. In the European Union, it is 12.80% ad valorem + €90.20 per 100 kg. These rates are subject to change and specific trade agreements may offer preferential duty rates. Always consult the latest official tariff schedule for the destination country.
How is the import duty for HS code 020442 calculated, considering its mixed duty rate structure?
HS code 020442 often has a mixed duty rate, consisting of an ad valorem component (a percentage of the value) and a specific component (a fixed amount per unit of weight). For example, if importing into the UK with a rate of 12.00% + £75.00/100 kg: If a shipment of 1,000 kg of sheep meat cuts with bone in has a customs value of £5,000, the duty would be calculated as follows: Ad valorem duty: 12.00% of £5,000 = £600. Specific duty: (£75.00/100 kg) * 1,000 kg = £750. Total duty: £600 + £750 = £1,350. Importers and brokers must ensure accurate valuation and weight declaration.
What specific classification criteria distinguish HS code 020442 ('Other cuts with bone in') from other sheep meat codes?
HS code 020442 specifically covers sheep meat, fresh, chilled or frozen, that has been cut into pieces and retains its bone. This distinguishes it from whole carcasses or half-carcasses (0204.10, 0204.22, 0204.30), or cuts that are boneless (0204.43). The key is that the product is 'other cuts' (i.e., not shoulders or legs, which may have separate subheadings) and importantly, the bone must be present within the cut. Referencing the Explanatory Notes to the Harmonized System is crucial for precise classification.
Which trade agreements commonly offer preferential duty rates for HS code 020442, and what documentation is typically required?
Several trade agreements can impact duty rates for HS code 020442. For instance, agreements between the EU and countries like Australia (though currently subject to ongoing negotiations) or the UK and countries like New Zealand can provide reduced or zero duty rates. The US has agreements with countries such as Australia and New Zealand that may offer preferential treatment. To claim preferential rates, importers typically need a 'Proof of Origin' document, such as a Certificate of Origin or a statement on the invoice issued by the exporter, certifying that the goods meet the rules of origin stipulated in the relevant trade agreement. Always verify the specific requirements of the applicable Free Trade Agreement (FTA).
Are there specific documentation requirements beyond a commercial invoice and packing list for importing goods under HS code 020442?
Yes, beyond standard commercial documents like invoices and packing lists, importing sheep meat under HS code 020442 often requires specific health and sanitary documentation. This typically includes a veterinary health certificate issued by the competent authority of the exporting country, confirming the meat is fit for human consumption and meets the importing country's sanitary and phytosanitary (SPS) standards. Some countries may also require import permits or licenses. Customs brokers should ensure all required health certificates are accurate, complete, and presented to customs authorities upon arrival to avoid delays or rejection of the shipment.