HS 020690 Other, frozen
Quick Answer: Edible offal, frozen, imported under HS 020690 enters the UK at rates up to 6.00%, the EU at rates up to 6.40%, and the US at rates up to 30% ad valorem. This classification specifically covers frozen edible offal of swine, sheep, goats, cattle, and other animals not already specified in headings 0206.10 or 0206.2. Importers should note that while some tariff lines in these jurisdictions offer duty-free entry, others carry significant ad valorem duties. Careful verification of the specific subheadings and any applicable preferential trade agreements is crucial for accurate declaration and duty calculation. CustomTariffs aggregates this data for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0206900000 | — | — | — |
| 0206901000 | — | — | — |
| 0206909100 | 6.00 % | — | — |
| 0206909900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0206900000 | — | — | — |
| 0206901000 | — | — | — |
| 0206909100 | 6.40 % | — | — |
| 0206909900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 02069000 | Free | — | — |
| 0206900020 | — | — | ["kg"] |
| 0206900040 | — | — | ["kg"] |
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.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 020690 cover?
This subheading covers edible offal of animals, specifically bovine, swine, sheep, goats, equines, and other animals, that are frozen and not specified in subheadings 020610 or 020620. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like frozen tongues, hearts, livers, kidneys, and other internal organs, provided they are intended for human consumption and are preserved by freezing. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for frozen, edible animal offal not otherwise classified.
What falls outside HS 020690?
The following products are excluded from HS 020690: offal that is fresh, chilled, salted, in brine, dried, or smoked, as these fall under different subheadings within Chapter 02. Additionally, offal intended for animal feed, pharmaceutical use, or industrial purposes is not classified here. For instance, frozen animal glands for pharmaceutical extraction would be classified elsewhere, and frozen animal heads or feet, if not considered "offal" in the specific sense of internal organs, might also be classified under different headings depending on their preparation and intended use.
What are common classification mistakes for HS 020690?
A common error is misinterpreting the term "edible offal" or failing to distinguish between frozen and other preservation methods. For example, mistaking fresh or chilled offal for frozen, or classifying offal intended for non-edible purposes under this code, are frequent mistakes. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes, meaning the "frozen" condition and "edible offal" definition are paramount.
How should importers classify products under HS 020690?
The correct procedure for classifying products under HS 020690 involves first confirming that the product is indeed edible offal of bovine, swine, sheep, goats, equines, or other animals. Subsequently, it is crucial to verify that the product is preserved exclusively by freezing. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the specific chapter and heading notes for Chapter 02 to ensure accurate classification.
How is the duty calculated for products under HS 020690?
A shipment of 1,000 kilograms of frozen pork livers declared at a customs value of $3,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($3,000 USD × 0.05 = $150.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 020690. Some countries may also apply a specific duty based on weight.
Which trade agreements reduce duties for HS 020690?
Several free trade agreements may reduce the applicable duty rate for HS 020690, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For imports into the European Union, agreements with countries like the United Kingdom may offer reduced rates or duty-free access, often requiring an EUR.1 movement certificate for proof of origin.
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FAQ
What are the typical import duty rates for HS code 020690 (Other, frozen edible offal)?
Import duty rates for HS code 020690, which covers other, frozen edible offal of animals (excluding bovine, swine, sheep, goat, and poultry), vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 6.40% ad valorem. In the European Union, under the TARIC system, rates can range from 0.00% to 10.00% ad valorem depending on the specific product and origin. The UK Trade Tariff also shows varying rates, often around 6.00% ad valorem for standard imports. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.
How is the duty calculated for HS code 020690?
Duty calculation for HS code 020690 typically involves an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of weight or volume), or a combination of both. For instance, if importing a shipment of frozen lamb spleen (classified under 020690) into the United States with an MFN duty rate of 6.40% ad valorem and the customs value of the shipment is $10,000, the duty would be calculated as: $10,000 (customs value) × 0.0640 (duty rate) = $640.00. Always verify the specific duty calculation method and rate in the importing country's tariff schedule.
What documentation is typically required for importing goods under HS code 020690?
Importing frozen edible offal under HS code 020690 generally requires standard import documentation, plus specific health and safety certifications. This includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Crucially, importers must provide a veterinary or health certificate issued by the competent authority of the exporting country, attesting that the meat products are fit for human consumption and meet the importing country's sanitary and phytosanitary (SPS) requirements. Specific import permits may also be necessary depending on the destination country's regulations. Consult the importing country's customs agency and food safety authority for a comprehensive list.
Are there preferential duty rates available for HS code 020690 under trade agreements?
Yes, preferential duty rates for HS code 020690 may be available under various free trade agreements (FTAs) and preferential trade schemes. For example, goods originating from countries with an FTA with the United States, such as Canada or Mexico under the USMCA, might benefit from reduced or zero duty rates. Similarly, goods from certain developing countries may qualify for preferential treatment under schemes like the EU's Generalized Scheme of Preferences (GSP) or the UK's Developing Countries Trading Scheme. To claim preferential treatment, importers must possess a valid certificate of origin and ensure the goods meet the rules of origin stipulated in the relevant trade agreement. Always verify eligibility and requirements with the specific trade agreement and the importing country's customs authority.
What are the classification criteria for 'Other, frozen' under HS code 020690?
HS code 020690 is a residual category within heading 0206, which covers 'Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.' The 'Other, frozen' designation specifically applies to edible offal from these animal groups that are not otherwise specified in subheadings 0206.10 (bovine, fresh or chilled), 0206.21 (bovine, frozen, livers), 0206.22 (bovine, frozen, livers), 0206.29 (bovine, frozen, other), 0206.30 (swine, fresh or chilled), 0206.41 (swine, frozen, livers), 0206.49 (swine, frozen, other), 0206.80 (sheep/goats, fresh or chilled), 0206.90 (sheep/goats, frozen). Therefore, 'Other, frozen' under 020690 would typically encompass frozen edible offal such as tongues, hearts, kidneys, or spleens of sheep and goats, provided they are not classified elsewhere. The key criteria are the animal source (sheep, goats), the product type (edible offal), and the condition (frozen). For precise classification, consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country.