HS 020450 Meat of goats

```html

What products does HS 020450 cover?

This subheading covers the fresh, chilled, or frozen meat of goats, as defined by the World Customs Organization's Harmonized System Nomenclature. Official interpretations, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this classification extends to all edible parts of the goat, including carcasses, half-carcasses, and primal cuts, provided they are derived from the species *Capra aegagrus hircus*. This excludes meat from other animals that may resemble goats.

What falls outside HS 020450?

The following products are excluded from HS 020450: edible offal of goats (classified under 0210 or 0504), preparations or preserves of goat meat (typically classified under Chapter 16), and meat of other animals such as sheep (0204) or other ruminants. For instance, lamb meat, even if visually similar, would fall under HS 0204.10 to 0204.49, and processed goat meat products like sausages or canned goods are classified elsewhere, generally under HS Chapter 16.

What are common classification mistakes for HS 020450?

A common error is misclassifying goat meat based on its appearance or perceived similarity to sheep meat, leading to the incorrect application of HS 0204.10 to 0204.49. Another mistake involves failing to distinguish between raw meat and processed products; for example, ground goat meat intended for further processing might be mistakenly classified under a finished product code. Adherence to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System is crucial for accurate classification.

How should importers classify products under HS 020450?

The correct procedure for classifying goat meat under HS 020450 involves a thorough examination of the product's origin, form, and state. Importers and customs brokers must verify that the meat is exclusively from goats and is presented in its fresh, chilled, or frozen state. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are essential steps to ensure accurate classification.

How is the duty calculated for products under HS 020450?

A shipment of 1,000 kilograms of frozen goat meat, declared at a customs value of $5,000 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.0% ad valorem, applied to the declared value ($5,000 USD × 0.02 = $100.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 0204.50.0000.

Which trade agreements reduce duties for HS 020450?

Several free trade agreements may reduce the applicable duty rate for HS 020450. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goat meat from Canada or Mexico can enter the US duty-free. Similarly, preferential rates may apply under agreements with countries benefiting from the Generalized System of Preferences (GSP). To claim these preferences, importers typically require a valid origin declaration or certificate, such as a USMCA certification of origin or a GSP Form A, depending on the specific agreement and jurisdiction.

```