Frozen Bone-In Sheep & Lamb Cuts

Mixed pallets containing multiple primal cuts — for example, shoulders and legs together — must be declared at the line-item level for each cut type, since shoulders (0204422010), legs (0204422020), and loins (0204422030) each have their own 10-digit HTS code. Declaring a mixed pallet under the residual line (0204422090) when specific primal codes apply is a common classification error that can trigger CBP audit or penalty.

Lamb-specific lines and the broader sheep lines may carry different duty rates under the TRQ structure. Importers should confirm with their customs broker whether the product qualifies as lamb under the applicable definition, since over-declaring as lamb when the product is older sheep — or vice versa — can result in either underpayment or overpayment of duties and potential liquidation adjustments.