HS 160242 Shoulders and cuts thereof

Quick Answer: Pork shoulders and cuts thereof, imported under HS 160242, enter the UK at 108.00 GBP per 100 kg or 10.00%, the EU at 129.30 EUR per 100 kg or 10.90%, and the US at 4.2¢/kg or 6.6¢/kg, with certain countries receiving duty-free entry. This classification specifically covers prepared or preserved meat from the shoulder of domestic pigs, excluding whole shoulders. Importers should be aware of potential variations in specific subheadings and preferential duty rates, as detailed in comprehensive tariff databases like CustomTariffs. Accurate classification and understanding of these rates are crucial for efficient customs clearance and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1602420000 — — —
1602421000 108.00 GBP / 100 kg — —
1602429000 10.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1602420000 — — —
1602421000 129.30 EUR / 100 kg — —
1602429000 10.90 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
16024220 4.2¢/kg Free (17 programs) —
1602424000 1.4¢/kg Free (17 programs) ["kg"]
160242 — — —
1602422020 — — ["kg"]
1602422040 — — ["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 1602.42?

Imports of Shoulders and cuts thereof 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?

```html

What products does HS 160242 cover?

This subheading covers shoulders of domestic pigs, whether or not boned, and cuts thereof, prepared or preserved. According to the World Customs Organization's Harmonized System Nomenclature, this includes products derived from the shoulder portion of the pig, such as hams, picnics, and other specific cuts, which have undergone preparation or preservation processes like cooking, curing, or canning. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail on specific preparations, ensuring accurate classification of these pork products.

What falls outside HS 160242?

The following products are excluded from HS 160242: whole pig carcasses or half carcasses, primal cuts not specifically identified as shoulders or cuts thereof (e.g., loin, belly), and products where the shoulder meat is merely a minor ingredient in a composite product. For instance, sausages or pâtés predominantly made from other pork cuts, or dishes where pork shoulder is a small component alongside vegetables or grains, would be classified elsewhere based on their primary character. Products that are raw or uncooked, unless specifically prepared or preserved, are also generally excluded.

What are common classification mistakes for HS 160242?

A common error is misinterpreting "cuts thereof" to include any pork product from the shoulder region without considering the preparation or preservation aspect. General Rule of Interpretation (GRI) 1 dictates that classification shall be determined according to the terms of the heading and any relative section or chapter notes. Importers may mistakenly classify raw, unpreserved shoulder meat under this heading, when it should be classified under Chapter 2. Furthermore, confusion can arise with other prepared pork products under heading 1602 if the specific origin (shoulder) is not clearly identified.

How should importers classify products under HS 160242?

The correct procedure for classifying products under HS 160242 involves a detailed examination of the product's composition, preparation method, and origin within the pig carcass. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to Explanatory Notes from the WCO. Key considerations include whether the product is derived from the shoulder and if it has been prepared or preserved; if these criteria are met, classification under 160242 is appropriate.

How is the duty calculated for products under HS 160242?

A 10 kg shipment of canned "Pork Shoulder with Gravy," declared at a customs value of $50.00 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% × $50.00 = $5.00. This example assumes the product meets the criteria for HS 160242. The specific duty rate can vary significantly based on the importing country and any applicable trade agreements, as published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 160242?

Several free trade agreements may reduce the applicable duty rate for HS 160242, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. For goods originating from countries with GSP (Generalized System of Preferences) status, a preferential rate of Free may apply. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.

```

Which HS Codes Are Related?

HS 160241 HS 160239 HS 160220 HS 160290 HS 160232 HS 160249

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

FAQ

What are the import duty rates for HS code 160242 (Shoulders and cuts thereof)?

Import duty rates for HS code 160242 vary significantly by importing country. For example:

  • United Kingdom: The standard duty is 108.00 GBP / 100 kg. Under the UK Global Tariff, preferential rates may apply for goods originating from countries with trade agreements (e.g., Free for Australia (AU)).
  • European Union: The TARIC system shows a duty rate of 129.30 EUR / 100 kg. Preferential rates can be found for goods from partner countries.
  • United States: The Harmonized Tariff Schedule (HTS) of the United States lists a duty of 4.2¢/kg for HS code 160242.9000 (other cuts). Specific trade agreements may offer reduced or duty-free entry for certain origins.

Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates, including any applicable preferential rates.

How is the import duty for HS code 160242 calculated? Can you provide an example?

The calculation depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For HS code 160242, specific duties are common. For instance, if importing into the UK and the duty is 108.00 GBP / 100 kg:

If you import 500 kg of shoulders and cuts thereof, the duty would be calculated as: (500 kg / 100 kg) * 108.00 GBP = 5 * 108.00 GBP = 540.00 GBP.

If the duty were ad valorem, say 10.00% and the value of the goods was 1,000 GBP, the duty would be: 10.00% of 1,000 GBP = 0.10 * 1,000 GBP = 100.00 GBP.

It is crucial to verify the exact duty basis (weight, value, or a combination) and the applicable rate for your specific import.

What are the key classification criteria for HS code 160242?

HS code 160242 covers 'Other prepared or preserved meat, meat offal or blood of domestic pigs, including mixtures'. Specifically, it refers to shoulders and cuts thereof. Key classification criteria include:

  1. Origin of Meat: The meat must be from domestic pigs.
  2. Preparation Method: The product must be 'prepared or preserved'. This typically means it has undergone processes such as cooking, curing, salting, smoking, or canning, and is ready for consumption or further processing.
  3. Specific Part: The product must consist of shoulders or cuts derived from shoulders. This distinguishes it from other pig meat preparations (e.g., hams, loins) which may fall under different subheadings within 1602.

Products must meet all these criteria to be classified under 160242. Consult the Explanatory Notes to the Harmonized System for detailed guidance.

What documentation is typically required for importing goods classified under HS code 160242?

Importing prepared or preserved pig meat under HS code 160242 generally requires specific documentation to ensure compliance with food safety and customs regulations. Common requirements include:

  • Commercial Invoice: Detailing the value, quantity, and description of the goods.
  • Packing List: Outlining the contents of each package.
  • Bill of Lading or Air Waybill: As the contract of carriage.
  • Health Certificate: Issued by the competent authority of the exporting country, certifying that the meat is fit for human consumption and meets the importing country's sanitary and phytosanitary (SPS) requirements.
  • Certificate of Origin: Especially if preferential duty rates are claimed under a trade agreement.
  • Import Permit/License: Some countries require specific import permits for meat products.
  • Veterinary Certificates: May be required to confirm the health status of the animals and the processing plant.

Always verify the exact documentation requirements with the customs authorities of the importing country and the relevant food safety agencies.

Which common trade agreements might offer preferential duty rates for HS code 160242?

Many trade agreements can impact duty rates for HS code 160242. Examples include:

  • EU-Japan Economic Partnership Agreement (EPA): Goods originating from Japan may benefit from reduced or eliminated duties when imported into the EU.
  • USMCA (United States-Mexico-Canada Agreement): Facilitates trade among these North American countries, potentially offering preferential rates for qualifying goods.
  • Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP): For member countries like Canada, Australia, and Japan, originating goods may receive preferential treatment.
  • UK Free Trade Agreements: The UK has numerous FTAs (e.g., with Australia, New Zealand, Singapore) that could provide preferential access.

To claim preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin, such as a declaration or certificate.