Frozen Edible Offal of Sheep, Goats, Horses, Asses, Mules, or Hinnies

Australia and New Zealand dominate US imports under this heading, reflecting their large sheep industries and well-established export infrastructure for frozen lamb and mutton offal. The US schedule splits the heading into sheep and lamb offal (0206900020) and a residual NESOI line (0206900040) covering goats, horses, and other equines. Frozen sheep offal—including kidneys, livers, and tongues—is a key ingredient in halal food manufacturing and ethnic cuisine segments. USDA FSIS reinspection at an approved port is required for all shipments, and importers should confirm that the exporting establishment holds current species-specific FSIS approval.