Edible Offal of Bovine, Swine, Sheep, Goat, Horse & Similar Animals

The heading explicitly covers offal that is edible — meaning it is prepared, presented, and certified for human consumption. Inedible offal (e.g., material destined for rendering or industrial use) falls outside heading 0206 and is classified elsewhere in the schedule.

Yes. Duty rates and tariff-rate-quota applicability vary by subheading, which is determined by species (bovine, swine, sheep/goat, equine) and by temperature condition (fresh/chilled vs. frozen). Importers should verify the applicable rate at the 10-digit HTS level for each specific organ and species combination.