Beef Liver
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 020610 | 0.0% | CN | US | Official Doc |
| 020622 | 0.0% | CN | US | Official Doc |
| 1602204000 | 20.7% | CN | US | Official Doc |
| 1602202000 | 0.0% | CN | US | Official Doc |
| 2106909990 | 16.4% | CN | US | Official Doc |
| 2106909995 | 16.4% | CN | US | Official Doc |
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AI Analysis
π₯© Beef Liver: The High-Stakes Tax Minefield
π HS Code Classification & Customs Clearance Guide | 2026 Tax Analysis | Critical Compliance Strategy
π I. Product Definition: Itβs Not Just "Liver"
Beef liver is a delicate commodity with strict regulatory thresholds. In international trade, the distinction between fresh/chilled and frozen states dictates the HS Code, while preparation level (raw vs. cooked/canned) shifts it entirely to Chapter 16.
Crucial Distinction: * Raw Beef Liver: Falls under Chapter 2 (Edible Meat & Offal). * Processed/Canned/Frozen Prepared Liver: Falls under Chapter 16 (Prepared Foodstuffs). * Goose Liver: A separate, high-value category often subject to different duties.
β οΈ Critical Warning:
- If the liver is raw, fresh, or frozen (uncooked), it belongs in Chapter 2.
- If it is cooked, canned, or heavily prepared, it belongs in Chapter 16.
- Misclassification is the #1 cause of seizure and penalties for meat products.
π¦ II. HS Code Classification Matrix (Based on Provided Data)
| HS Code | Product Description | State/Type | Key Identifier |
|---|---|---|---|
| 020610 | Edible offal of bovine animals, fresh or chilled | Fresh/Chilled | Raw, uncooked, kept cold |
| 020622 | Edible offal of bovine animals, frozen | Frozen | Raw, frozen, uncooked |
| 1602.20.40.00 | Other prepared or preserved meat...: Of liver of any animal: Other | Prepared/Preserved | Cooked, canned, or otherwise processed (not specified) |
| 1602.20.20.00 | Other prepared or preserved meat...: Of liver of any animal: Of goose | Prepared/Preserved | Specifically Goose Liver (Foie Gras style) |
| 2106.90.99.90 | Food preparations...: Other: Canned | Canned Food | Generic canned food item (unlikely for pure liver, but possible in mixes) |
| 2106.90.99.95 | Food preparations...: Other: Frozen | Frozen Food | Generic frozen food item |
π Data Constraint Note:
- The provided data source indicates that for Chapter 2 codes (020610,020622), tax retrieval failed (Error).
- For Chapter 16 and 2106 codes, tax details are available.
- Do not assume Chapter 2 taxes are zero. The "Error" likely means specific country-of-origin or preferential rate data was missing in the query context. Always verify Chapter 2 rates with official customs authorities.
π° III. Detailed Tax Analysis (Based on Provided Data)
β Applicable Countries: Data provided includes general rates and specific "Additional Duties" (likely US Section 301 or similar).
β οΈ Disclaimer: Chapter 2 (0206xx) taxes are marked as "Error" / "Failed to retrieve". Do not use this guide for final Chapter 2 clearance without official verification.
π― 1. Chapter 16: Prepared Liver (Safe Harbor for Data)
π¦ 1602.20.20.00 β Of Goose Liver (Prepared)
| Item | Detail |
|---|---|
| Base Tariff | 4.9Β’/kg (Specific Duty) |
| Additional Duty | 7.5% (Ad Valorem) |
| Total Tax | 4.9Β’/kg + 7.5% |
| Notes | Likely subject to specific anti-dumping or retaliatory tariffs. |
π 1602.20.40.00 β Other Liver (Prepared, e.g., Beef Liver PΓ’tΓ©/Canned)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | 0.0% |
| Total Tax | 0.0% |
| Notes | Extremely Low Duty. This encourages importing prepared liver products if eligible. |
π₯« 2106.90.99.90 & 2106.90.99.95 β Generic Food Preparations
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | 0.0% |
| Total Tax | 0.0% |
| Notes | Only applies if the product is a "preparation not elsewhere specified." Pure liver usually doesn't fit here unless mixed with other non-meat ingredients significantly. |
β 2. Chapter 2: Raw Beef Liver (TAX ERROR WARNING)
| HS Code | Description | Tax Status |
|---|---|---|
| 020610 | Fresh/Chilled Beef Liver | β οΈ ERROR: Failed to Retrieve |
| 020622 | Frozen Beef Liver | β οΈ ERROR: Failed to Retrieve |
π¨ Action Required:
- The provided data does not contain valid tax rates for raw beef liver.
- Hypothesis: Raw beef liver from China to the US often faces 25% (Section 301) + Base Rate (often 2.9% - 4.5%).
- Do NOT assume 0% tax. Assume high penalties if misclassified.
π οΈ IV. Customs Clearance Strategy (Survival Guide)
β 1. Documentation Checklist (Mandatory)
| Document | Requirement | Purpose |
|---|---|---|
| Commercial Invoice | Must state: "Beef Liver, Frozen, HS 020622" | Clear description for customs |
| Health Certificate | Required by USDA/FSIS | Proves product is safe for human consumption |
| Certificate of Origin | Proof of Country of Origin | Determines eligibility for any preferential rates |
| Labeling | English label, batch number, processing date | FDA compliance |
| Establishment Number | Code of the slaughter/processing plant | FDA required for meat imports |
β 2. Classification Strategy
| Product State | Recommended HS Code | Risk Level | Reason |
|---|---|---|---|
| Raw, Frozen | 020622 |
HIGH | Tax data missing; strict FSIS rules; high scrutiny |
| Raw, Chilled | 020610 |
HIGH | Short shelf-life; stricter biosecurity checks |
| Cooked/Canned | 1602.20.40.00 |
LOW | 0% Tax! Easier classification; less biosecurity risk |
| Goose Liver | 1602.20.20.00 |
MEDIUM | Specific duty applies; must prove it's goose, not duck/goose mix |
β 3. Common Pitfalls & Avoidance
β Pitfall 1: Misdeclaring Frozen Beef Liver as "Meat Preparations" to avoid Chapter 2 scrutiny.
π Consequence: Seizure, heavy fines, and loss of import privileges.
π Solution: Be honest. Use 020622 and prepare for FSIS inspection.
β Pitfall 2: Assuming 0% Tax for all liver.
π Consequence: Unexpected bill. Goose liver has a specific duty; raw beef has unknown/high duties.
π Solution: Only 1602.20.40.00 (prepared beef liver) is explicitly 0% in this dataset.
β Pitfall 3: Using 2106.90.99.90 for pure beef liver.
π Consequence: Classification error. Pure liver is Chapter 16, not "other food preparations."
π Solution: Use Chapter 16 for prepared meat.
π V. Global Market Comparison (General Knowledge + Data Constraints)
| Market | Raw Beef Liver (020622) |
Prepared Liver (1602.20.40.00) |
Notes |
|---|---|---|---|
| πΊπΈ USA | High Duty (Est. 25%+301) | 0% | Strategic Shift: Consider exporting prepared liver to save costs. |
| π¨π³ China | Varies | Varies | Not covered in data. |
| πͺπΊ EU | Varies (Often 0-5%) | Varies | Not covered in data. |
| π―π΅ Japan | Varies | Varies | Not covered in data. |
π Key Insight:
If your product can be cooked or canned in-country or before export, shifting from020622to1602.20.40.00may result in 0% duty (based on provided data). This is a massive cost-saving opportunity.
π VI. Final Recommendations
- Verify Chapter 2 Rates: Contact a licensed customs broker to get the exact base rate and Section 301 rate for
020610and020622. Do not rely on the "Error" message. - Consider Value-Added Processing: If possible, export prepared/canned beef liver (
1602.20.40.00) instead of raw. The tax benefit is significant (0% vs. likely 25%+). - Strict Labeling: Ensure all labels comply with FDA and USDA regulations. Missing labels = Rejection.
- Goose vs. Beef: Clearly distinguish between Goose (
1602.20.20.00) and Beef (1602.20.40.00). Mislabeling goose as beef (or vice versa) can lead to fines due to duty differences.
π― VII. Conclusion: Smart Classification = Big Savings
π― Remember:
πΉ Raw Liver = High Risk, Unknown Tax (Verify!), High Scrutiny.
πΉ Prepared Liver (1602.20.40.00) = 0% Tax, Low Risk.
πΉ Goose Liver (1602.20.20.00) = Specific Duty (4.9Β’/kg + 7.5%).
π Pro Tip:
If you are exporting from China, the Section 301 tariffs may apply to raw beef liver. Check if your supplier has already included these costs in the FOB price. For prepared liver, the 0% rate is a major competitive advantage.
π£ Immediate Action:
π Consult a Customs Broker to confirm Chapter 2 rates.
π¦ Evaluate Processing Options to shift from Raw (020622) to Prepared (1602.20.40.00) if feasible.
π Ensure FSIS Compliance for all meat imports.
β¨ Customs Compliance is Not Optional β Itβs Your Profit Margin.
πΌ Get it right, or pay the penalty!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.