Frozen Edible Offal of Sheep, Goats, Horses & Other Equines

Line 0206900020 covers offal specifically of sheep, including lamb, while 0206900040 is a residual line for all other species in the heading (horses, goats, asses, mules, hinnies). Misclassifying sheep offal under the residual line — or vice versa — can affect duty liability and statistical reporting, so the species must be clearly identified in commercial documentation.

Both countries operate large-scale sheep and lamb slaughter industries with extensive FSIS-approved export establishments. Their processing infrastructure is oriented toward global variety-meat markets, and frozen product tolerates the long ocean transit from the Southern Hemisphere without quality loss.