AI分析
🦆 Preserved Duck Liver (Food Product for Human Consumption)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Preserved Duck Liver"?
Preserved duck liver is a delicacy, often prepared for direct human consumption. In international trade, its classification depends heavily on the state of preservation and the processing level. It is generally divided into two main categories:
1. Preserved Animal Products (Chapter 16 or 05):
- Prepared/Preserved for Human Consumption: Duck liver that has been cooked, cured, canned, or otherwise processed to ensure shelf stability and is ready for eating.
- Note: If it is "not otherwise specified," it often falls under generic provisions for preserved meats or offal.
2. Unprocessed/Partially Processed Animal Organs (Chapter 05):
- Intended for Human Consumption: Duck liver that is preserved (e.g., salted, dried) but not yet "prepared" in the sense of being a ready-to-eat food product, or if no specific "preserved liver" heading exists, it may be classified under general animal organs.
⚠️ Key Distinction Point:
- If the product is cooked, canned, or significantly processed for human consumption → Likely Chapter 16 (Preparations of meat).
- If the product is raw, salted, or merely preserved without being a "preparation" → Likely Chapter 05 (Animal products not elsewhere specified).
- Crucial: The description "not otherwise specified" (n.o.s.) is a fallback clause. Customs authorities will scrutinize whether a more specific heading applies.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Processing Level | Tax Status |
|---|---|---|---|---|
1602.00 |
Preserved duck liver, prepared or preserved, n.o.s., suitable for human consumption | Canned duck liver, cooked duck liver pâté, cured duck liver for direct consumption | ✅ Prepared/Processed (Cooked/Cured) | Error (Failed to retrieve) |
0504.00 |
Preserved animal organs, including duck liver, intended for human consumption, n.o.s. | Salted, dried, or raw preserved duck liver not classified elsewhere | ⚠️ Preserved/Unprepared (Raw/Salted) | Error (Failed to retrieve) |
🔍 Key Reminder:
-1602.00applies if the liver is processed to make it suitable for immediate human consumption (e.g., cooked, seasoned, canned). This is the most common classification for commercial "preserved duck liver" products.
-0504.00is a residual category for animal organs that are preserved but do not fit other specific headings (like fresh/frozen meat chapters). It is less common for fully prepared food items.
- Tax Status: As per the provided data, tax information for both codes is currently unavailable (Error). This indicates a need for manual verification with local customs.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 1602.00 —— Prepared/Preserved Duck Liver (Human Consumption)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge | +0% (No specific 301 clause applies to HS 1602 generally, but verify footnotes) |
| IEEPA Surcharge | +10% (针对中国/香港产品,自2025年11月10日起) |
| Total Tax Rate | 10% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:1602.00 |
📌 Explanation:
- "IEEPA 10%" is the additional tariff imposed on Chinese products under the International Emergency Economic Powers Act.
- Base rate is 0%, but the 10% surcharge makes the total cost significant.
- This code is for prepared food products. If your product is "cooked duck liver," this is the likely correct code.
🎯 2. 0504.00 —— Preserved Animal Organs (N.O.S.)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge | +0% (No specific 301 clause applies to HS 0504 generally) |
| IEEPA Surcharge | +10% (针对中国/香港产品,自2025年11月10日起) |
| Total Tax Rate | 10% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:0504.00 |
📌 Note:
- Base rate is 0%, but the 10% surcharge applies due to origin (China).
- This code is for preserved animal organs that are not specifically prepared as food (e.g., salted for further processing, or raw preserved).
- Caution: If the product is "ready-to-eat," customs may reject0504.00and reclassify it to1602.00, potentially leading to disputes.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (No Exceptions)
| Material | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include: Preservation method (salted, canned, cooked), shelf life, ingredients |
| ✅ Ingredient List | ✔️ | Critical for food safety compliance (FDA, USDA) |
| ✅ Product Photos | ✔️ | Clear images of packaging, label, and product form (whole, paste, sliced) |
| ✅ Third-Party Lab Report | ✔️ | Microbiological safety, heavy metal tests, allergen declarations |
| ✅ Commercial Invoice | ✔️ | Explicitly state: "Preserved Duck Liver, Prepared for Human Consumption" |
| ✅ Certificate of Origin (CO) | ✔️ | To determine IEEPA applicability (China origin triggers 10% surcharge) |
| ✅ Packing List | ✔️ | Net weight, gross weight, number of packages |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Describe the Process, Not Just the Product!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Cooked/Canned Duck Liver | 1602.00 - "Prepared duck liver for human consumption" |
Using 0504.00 → Misclassification → Penalty |
| Raw/Salted Duck Liver | 0504.00 - "Preserved animal organs, n.o.s." |
Using 1602.00 → Over-declaration → Delay |
| Duck Liver Pâté | 1602.00 - "Prepared food product" |
Using 0504.00 → Food safety rejection |
| Duck Liver for Further Processing | 0504.00 |
Using 1602.00 → Unnecessary surcharge (if base rate differs, but here both are 10% total) |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Packaging | Provide client order + design proof to avoid "mislabeling" issues |
| Packaged with Sauce/Spices | Classify as preparation (1602.00) if sauce is integral |
| Vacuum-Sealed Raw Liver | Likely 0504.00 if not cooked; ensure "preserved" is documented |
| Duck Liver Paste/Pâté | Definitely 1602.00 (prepared food) |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1602.00 |
10% (China origin) | FDA Registration + USDA | 10% IEEPA surcharge applies |
| 🇨🇳 China | 1602.00 |
0% (if FTA) | China Inspection + Quarantine | No surcharge if domestic |
| 🇪🇺 EU | 1602.00 |
0% (if compliant) | EU Health Certificate | Strict food safety rules |
| 🇦🇺 Australia | 1602.00 |
5% | FSANZ Standards | Biosecurity checks |
| 🇯🇵 Japan | 1602.00 |
0% | JAS Certification | Import permit required |
📌 Conclusion:
- USA is the only market imposing a 10% IEEPA surcharge on Chinese-origin preserved duck liver.
- Food safety certifications (FDA, EU Health Certificate) are critical regardless of tariff.
- Misclassification between1602.00and0504.00can lead to customs holds and re-inspection.
📌 VI. Common Errors & Pitfalls (Lessons Learned from Tears)
❌ Error 1: Declaring "Cooked Duck Liver" as 0504.00
👉 Consequence: Customs rejects as "misdeclared animal product" → Delay + Reinspection + Penalty
❌ Error 2: Using "Duck Liver" without specifying "Preserved/Prepared"
👉 Consequence: Customs assumes "fresh" → Incorrect classification → Tax discrepancy
❌ Error 3: Ignoring IEEPA Surcharge for China Origin
👉 Consequence: Unexpected 10% cost → Margin erosion
❌ Error 4: Failing to provide Food Safety Documents
👉 Consequence: FDA Hold → Product destroyed or returned
✅ Correct Practice:
"Prepared Duck Liver, Canned, Cooked, for Human Consumption, Net Weight 500g, Packaged in Vacuum-Sealed Cans, FDA Registered Facility, Origin: China"
🎯 VII. Conclusion: Precise Declaration, Smooth Clearance, Cost Efficiency!
🎯 Remember the Mantra:
🔹 “Cooked is Prepared (1602), Raw is Preserved (0504)”
🔹 “China Origin = 10% Surcharge, Always Prepare Food Docs!”
🔹 “HS Code Determines Tax, Description Determines Clearance Speed!”
📌 Pro Tip:
If your product is exported to non-US markets, the IEEPA surcharge does not apply.
Always apply for a Pre-Ruling from customs if unsure about "prepared" vs. "preserved."
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product specs + Apply for HS Code Pre-Ruling
🚀 Ensure your preserved duck liver clears customs smoothly, complies with food safety, and maximizes profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of cost deserves precise calculation!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。