HS 160231 Of poultry of heading 0105

Quick Answer: Prepared meats and offal of poultry of heading 0105 enter the UK at 856.00 GBP per 1000 kg, the EU at 1024.00 EUR per 1000 kg, and the US at rates ranging from Free to 20% ad valorem. This HS code specifically covers preparations and preserves of domestic fowls, such as chickens and turkeys, not specified or included elsewhere in Chapter 16. Importers should be aware of the significant volumetric duties in the UK and EU, contrasting with the ad valorem structure in the US. CustomTariffs aggregates this data, highlighting the need for precise classification and awareness of varying duty structures across major markets.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1602318000 856.00 GBP / 1000 kg — —
1602310000 — — —
1602311100 856.00 GBP / 1000 kg — —
1602311900 856.00 GBP / 1000 kg — —
1602318010 856.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1602310000 1024.00 EUR / 1000 kg — —
1602311900 1024.00 EUR / 1000 kg — —
1602311100 1024.00 EUR / 1000 kg — —
1602318000 1024.00 EUR / 1000 kg — —
1602318010 1024.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
16023100 6.4% Free (17 programs) —
1602310020 — — ["kg"]
1602310040 — — ["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 1602.31?

Imports of Of poultry of heading 0105 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 14 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?

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What products does HS 160231 cover?

This subheading covers prepared or preserved meat, meat offal, or blood of poultry of heading 0105, specifically domestic chickens and turkeys. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes products like cooked chicken pieces, turkey gizzards, and chicken pâté, provided they are not specifically excluded by other headings or subheadings. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on products derived from these specific poultry species that have undergone preparation or preservation beyond simple freezing.

What falls outside HS 160231?

The following products are excluded from HS 160231: live poultry (heading 0105), fresh or chilled poultry meat (heading 0207), and certain preparations where poultry is merely an ingredient and not the principal component, or where other processing methods are applied. For instance, rendered poultry fat (heading 1501) or soups and broths containing poultry (heading 2104) would be classified elsewhere. Products that are not derived from domestic chickens or turkeys, such as those from quail or geese, would also fall under different subheadings within heading 1602.

What are common classification mistakes for HS 160231?

A common error is misclassifying products based on the type of preparation or preservation method. For example, raw, frozen chicken pieces intended for further cooking are classified under heading 0207, not 1602. Additionally, confusion can arise with composite goods where poultry is a minor ingredient; General Rule of Interpretation (GRI) 3(b) for composite goods or mixtures would apply. Incorrectly identifying the species of poultry, such as classifying duck or goose products under this subheading, is another frequent mistake.

How should importers classify products under HS 160231?

The correct procedure for classifying products under HS 160231 involves a multi-step approach. First, confirm that the product is prepared or preserved meat, meat offal, or blood. Second, verify that the poultry species is specifically domestic chickens or turkeys (heading 0105). Consult the WCO Harmonized System Explanatory Notes and the relevant national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) for detailed descriptions and exclusions. Importers and customs brokers should review ingredient lists and processing methods to ensure accurate classification.

How is the duty calculated for products under HS 160231?

A shipment of 1,000 kilograms of cooked chicken breast pieces, declared at a customs value of $4,000 USD, would attract a US duty of $1,200. This is calculated using the Most Favored Nation (MFN) duty rate of 12.0% ad valorem, applied to the declared customs value: 12.0% × $4,000 = $480. However, if the product were classified under a specific tariff item with an ad valorem rate, for example, 12.0% ad valorem, the duty would be $480. For a product with a specific duty component, such as $1.20 per kilogram, the duty would be $1.20/kg × 1,000 kg = $1,200. This calculation is based on rates published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 160231?

Several free trade agreements may reduce the applicable duty rate for HS 160231, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating poultry products from Canada or Mexico can enter the United States duty-free. For example, originating chicken products from Canada would benefit from a 0% preferential rate. To claim this preference, a valid origin declaration or certificate of origin, as specified by USMCA regulations, is required. Other agreements may exist depending on the importing country and the origin of the goods.

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Which HS Codes Are Related?

HS 160232 HS 160551 HS 160250 HS 160220 HS 160521 HS 160290

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 160231 (Prepared or preserved meat, poultry, or rabbit of subheading 1602.31)?

Import duty rates for HS code 160231 vary significantly by importing country. For example, the UK's standard rate is 856.00 GBP / 1000 kg. The EU's standard rate is 1024.00 EUR / 1000 kg. The United States applies a rate of 6.4% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. These rates can be found on official sources such as the UK Trade Tariff, the EU's TARIC database, or the US International Trade Commission (USITC) website.

How is the duty calculated for HS code 160231, and can you provide an example?

The duty calculation for HS code 160231 often involves a combination of specific duties (per unit of weight) and ad valorem duties (a percentage of the value). For instance, if a shipment of 5,000 kg of prepared poultry meat falls under the UK tariff with a rate of 856.00 GBP / 1000 kg, the specific duty would be calculated as (5,000 kg / 1000 kg) * 856.00 GBP = 4,280.00 GBP. If there were also an ad valorem component, it would be applied to the customs value of the goods. Always confirm the exact calculation method and applicable rates with the relevant customs authority.

What are the classification criteria for HS code 160231?

HS code 160231 covers 'Other prepared or preserved meat, poultry or rabbit' specifically 'Of poultry of heading 0105'. This means the product must be derived from domestic fowl (chickens and turkeys) classified under heading 0105. The preparation or preservation can include methods like cooking, salting, smoking, or being packed in brine or other preserving agents. The key is that the product is no longer in its raw state and has undergone a process that alters its nature, and it originates from poultry as defined by heading 0105. Products not meeting these criteria, such as raw poultry or poultry products from other birds, would be classified elsewhere.

Which common trade agreements offer preferential duty rates for HS code 160231?

Preferential duty rates for HS code 160231 are often available under various Free Trade Agreements (FTAs). For example, the UK offers 'Free' duties under agreements with countries like Australia (AU), South Korea (KR), and Singapore (SG) for certain goods, indicated by codes like (A, AU, KR, SG) in tariff schedules. The EU also has preferential rates under its numerous FTAs. To benefit from these, importers must ensure the goods meet the Rules of Origin stipulated in the respective trade agreement and possess the correct proof of origin documentation, such as a EUR.1 certificate or an origin declaration on the invoice.

What documentation is typically required for importing goods under HS code 160231?

Standard documentation for importing goods classified under HS code 160231 includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the nature of the product, additional documents may be necessary. This can include a certificate of origin, especially if claiming preferential duty rates under a trade agreement. Health certificates or phytosanitary certificates issued by the competent authority of the exporting country are often required for foodstuffs of animal origin to demonstrate compliance with food safety and animal health regulations. Importers and customs brokers should verify the specific requirements with the destination country's customs authority and relevant food safety agencies.