This code covers edible turkey offal such as hearts, gizzards, and necks when frozen, but explicitly excludes turkey livers, which are classified under a dedicated liver subheading. Turkey meat cuts with more specific codes—such as breasts, legs, or wings—are also excluded.

Using the correct specific subheading ensures accurate duty assessment and quota compliance. Misclassifying a product under this residual code when a specific subheading applies can result in CBP penalties, delays, or incorrect duty payments.

Yes, frozen turkey gizzards and hearts are among the most commonly traded products under this code. They are exported in significant volumes from the U.S. to markets in Mexico, Asia, and Eastern Europe where these cuts are in high demand.