HS 021020 Meat of bovine animals

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What products does HS 021020 cover?

This subheading covers meat of bovine animals, whether or not de-boned, including fresh, chilled, or frozen. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes all parts of bovine animals (cattle, buffalo, etc.) intended for human consumption. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to edible bovine meat, excluding offal and edible preparations. For example, beef cuts like sirloin, ribeye, and brisket fall under this code when presented as raw meat.

What falls outside HS 021020?

The following products are excluded from HS 021020: edible offal of bovine animals, such as livers, kidneys, and hearts, which are classified under HS 021099. Also excluded are bovine meat prepared or preserved in airtight containers (e.g., canned corned beef, classified under HS 160250), and meat flours or meals for animal feed, typically found in HS 2301. Products that are not derived from bovine animals, such as lamb or pork, are also not classified here, even if they are fresh, chilled, or frozen.

What are common classification mistakes for HS 021020?

A common error is misclassifying processed or prepared bovine meat products. For instance, ground beef that has been seasoned or mixed with other ingredients, or beef that has undergone curing or smoking, may be incorrectly entered under 021020. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Prepared or preserved meats generally fall under Chapter 16, not Chapter 02, which is reserved for fresh or chilled meat.

How should importers classify products under HS 021020?

The correct procedure for classifying bovine meat under HS 021020 involves verifying the product's origin (bovine animals), its state (fresh, chilled, or frozen, and de-boned or not), and ensuring it is not otherwise prepared or preserved. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the precise description and any specific subdivisions. Accurate product descriptions on invoices and packing lists are crucial for correct classification.

How is the duty calculated for products under HS 021020?

A 100 kg shipment of frozen beef sirloin, declared at a customs value of $500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) rate of 15% ad valorem, applied to the declared value: 15% of $500 USD = $75.00, plus a specific duty of $0.75 per kilogram: $0.75/kg × 100 kg = $75.00, totaling $150.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which often combines ad valorem and specific duties for meat products.

Which trade agreements reduce duties for HS 021020?

Several free trade agreements may reduce the applicable duty rate for HS 021020, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating bovine meat from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required. Additionally, agreements with countries like Australia and New Zealand may offer preferential rates, though specific documentation requirements vary by jurisdiction and agreement.

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