HS 160100 Of liver
Quick Answer: Sausages and similar products of liver enter the UK at 14.00%, the EU at 15.40%, and the US with rates varying from 3.4% to 30% ad valorem, with some countries receiving duty-free entry. This HS code specifically covers prepared or preserved sausages and similar products derived from liver, such as liver pâté or liver sausages. Importers should be aware of potential specific import requirements or restrictions for these food products in their destination country. CustomTariffs aggregates this classification data to assist with trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1601001000 | 14.00 % | — | — |
| 1601001011 | 14.00 % | — | — |
| 1601001015 | 14.00 % | — | — |
| 1601001019 | 14.00 % | — | — |
| 1601001091 | 14.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1601001000 | 15.40 % | — | — |
| 1601001011 | 15.40 % | — | — |
| 1601001015 | 15.40 % | — | — |
| 1601001019 | 15.40 % | — | — |
| 1601001091 | 15.40 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1601004010 | — | — | ["kg"] |
| 1601002090 | — | — | ["kg"] |
| 1601006020 | — | — | ["kg"] |
| 1601006060 | — | — | ["kg"] |
| 1601002010 | — | — | ["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 1601.00?
Imports of Of liver 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, GSP, 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 160100 cover?
This subheading covers sausages and the like, of meat, meat offal or blood, of liver, prepared or preserved. According to the World Customs Organization's Harmonized System Nomenclature, this includes products such as liver pâté, liver sausages, and other preparations where liver is the primary ingredient, processed and preserved for consumption. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically cooked, seasoned, and often packed in airtight containers, distinguishing them from fresh or simply chilled liver preparations.
What falls outside HS 160100?
The following products are excluded from HS 160100: preparations of liver that are not preserved or prepared in the manner of sausages and the like, such as raw liver, or liver simply cooked without further processing. Also excluded are products where liver is a minor ingredient and not the defining characteristic, or where the preparation method does not align with "sausages and the like." For instance, liver extracts or liver powders, and dishes where liver is merely one component among many in a complex meal preparation, would be classified elsewhere, often under Chapter 21 for miscellaneous edible preparations.
What are common classification mistakes for HS 160100?
A common error is misclassifying liver preparations that are not in the form of "sausages and the like." For example, liver pâté in a jar, while a preserved liver product, might be mistakenly classified under a broader heading if its specific form is not carefully considered against the Explanatory Notes to HS Heading 1601. Another mistake involves confusing it with other meat preparations under Chapter 16, or with animal offal not prepared as sausages. Adherence to General Interpretative Rule 1, which states classification is determined by the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 160100?
The correct procedure for classifying products under HS 160100 involves a thorough examination of the product's composition, preparation method, and presentation. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the specific wording of Heading 1601 and its subheadings. Key considerations include whether the product is made predominantly of liver and presented in a sausage-like form, or as a spreadable pâté. Verifying the preservation method (e.g., canning, vacuum-packing) is also essential for accurate classification.
How is the duty calculated for products under HS 160100?
A specific product, "German Liver Sausage," weighing 500 grams and declared at a customs value of $5.00 USD, would attract a US duty of $0.35. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem, applied to the declared value. The calculation is 7% of $5.00, which equals $0.35. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 160100.0000, which covers "Sausages and the like, of meat, meat offal or blood; food preparations based on these products: Of liver."
Which trade agreements reduce duties for HS 160100?
Several free trade agreements may reduce the applicable duty rate for HS 160100, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, products of Canadian or Mexican origin may enter the United States duty-free, provided they meet the rules of origin and are accompanied by a valid origin declaration. For example, liver sausages originating from Canada would benefit from a 0% duty rate. Documentation typically required for USMCA claims includes a self-certified origin statement on the commercial invoice or a separate document, detailing the exporter, importer, and product origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 160100 (Sausages and the like, of meat, offal or blood; of liver)?
The Most Favored Nation (MFN) duty rate for HS code 160100 is typically 14.00% ad valorem. However, preferential rates are available under various trade agreements. For example, goods originating from Australia (AU), Chile (CL), South Korea (KR), or Singapore (SG) may receive a Free (0%) duty rate. It is crucial to consult the specific tariff schedule of the importing country and verify the rules of origin for any claimed preferential treatment. The USITC Harmonized Tariff Schedule and the EU TARIC database are primary resources for this information.
How is the import duty for HS code 160100 calculated? Can you provide an example?
The duty for HS code 160100 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if sausages of liver are imported with a declared customs value of $10,000 USD and the MFN duty rate is 14.00%, the import duty would be calculated as: $10,000 (Value) × 0.14 (14.00% Duty Rate) = $1,400 USD. Always ensure the customs value is correctly determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What are the key classification criteria for products falling under HS code 160100?
HS code 160100 covers sausages and similar products (e.g., pâtés, forcemeats) prepared from meat, meat offal, or blood, specifically those of liver. The key criteria include the primary ingredient (liver), the form of preparation (sausage, pâté, forcemeat, or similar), and whether the product is cooked, uncooked, or otherwise prepared. Products must consist predominantly of liver or liver preparations to be classified here. Refer to the Explanatory Notes of the Harmonized System (WCO) for detailed guidance on classification.
Which trade agreements commonly offer preferential duty rates for HS code 160100?
Several trade agreements can provide preferential duty rates for HS code 160100. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which may offer a Free (0%) duty rate. Other agreements, such as those with the European Union (EU) or the United Kingdom (UK), also have specific tariff provisions. Importers must possess a valid Certificate of Origin or other acceptable proof of origin to claim these benefits. Always check the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the UK Trade Tariff, for applicable agreements and their conditions.
What documentation is typically required for importing goods classified under HS code 160100?
When importing products under HS code 160100, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the nature of the product (e.g., perishable goods), specific health certificates, phytosanitary certificates, or import permits issued by the relevant food safety or agricultural authorities may be necessary. For preferential duty claims, a Certificate of Origin is mandatory. Customs brokers should ensure all required health and safety documentation is in order to avoid delays.