HS Heading 0204 : Meat of sheep or goats, fresh, chilled or frozen
HEADING DEFINITION & DISAMBIGUATION
HS Heading 0204 encompasses meat of sheep or goats, fresh, chilled or frozen. It classifies 9 6-digit WCO subheadings within Chapter 02 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 0204
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 0204.10 | Carcasses and half-carcasses of lamb, fresh or chilled | 02 | View 0204.10 Package → |
| 0204.21 | Other meat of sheep, fresh or chilled, Carcasses and half-carcasses | 02 | View 0204.21 Package → |
| 0204.22 | Other meat of sheep, fresh or chilled, Other cuts with bone in | 02 | View 0204.22 Package → |
| 0204.23 | Other meat of sheep, fresh or chilled, Boneless | 02 | View 0204.23 Package → |
| 0204.30 | Carcasses and half-carcasses of lamb, frozen | 02 | View 0204.30 Package → |
| 0204.41 | Other meat of sheep, frozen, Carcasses and half-carcasses | 02 | View 0204.41 Package → |
| 0204.42 | Other meat of sheep, frozen, Other cuts with bone in | 02 | View 0204.42 Package → |
| 0204.43 | Other meat of sheep, frozen, Boneless | 02 | View 0204.43 Package → |
| 0204.50 | Meat of goats | 02 | View 0204.50 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 0204
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 0204 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 0204 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 0204 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 0204?
HS Heading 0204 covers Meat of sheep or goats, fresh, chilled or frozen, grouping 9 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 0204?
Subheadings under Heading 0204 range from 0204.11 to 0204.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 0204?
US MFN general duty rates for Heading 0204 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 0204?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 0204?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 0204?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 0204 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 0204?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 0204?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 0204?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.