## Common ground
All options refer to edible offal (internal organs) from sheep or goats, processed in various ways for human consumption.
## Options at a glance
**0206.80 – Fresh or chilled offal**
- **Defining trait:** Not frozen or preserved; stored at temperatures above freezing but below 4°C.
- **Typical examples:** Fresh lamb liver, kidneys, or heart.
- **Best fit when:** The product is sold immediately after slaughter and kept cold without freezing.
**0206.90 – Frozen offal**
- **Defining trait:** Frozen at or below -18°C for long-term storage.
- **Typical examples:** Frozen sheep kidneys, tripe, or sweetbreads.
- **Best fit when:** The product is stored or transported over long distances.
**0210.99 – Salted, brined, dried, or smoked offal**
- **Defining trait:** Preserved using salt, brine, drying, or smoking methods.
- **Typical examples:** Salted lamb tongue, smoked sheep liver, dried tripe.
- **Best fit when:** The product is preserved for shelf stability without refrigeration.
**1602.10 – Homogenised offal preparations**
- **Defining trait:** Mixed and processed into a uniform paste or spreadable form.
- **Typical examples:** Meat spreads made from blended sheep offal.
- **Best fit when:** The product is pre-mixed, smooth, and ready to eat (e.g., pâté).
**1602.20 – Prepared or preserved liver**
- **Defining trait:** Specifically made from liver, often cooked, canned, or seasoned.
- **Typical examples:** Canned lamb liver, liver sausage, or liver pâté.
- **Best fit when:** The product is primarily liver-based and processed for convenience.
**1602.90 – Other prepared or preserved offal**
- **Defining trait:** Any other offal not covered by the above categories, including mixed or non-liver preparations.
- **Typical examples:** Stewed tripe, spiced offal stew, or seasoned sweetbreads.
- **Best fit when:** The product is a cooked, seasoned, or composite dish made from multiple offal types.
## Key differences
| Option | Form | Preservation | Primary Ingredient | Processing Level |
|-------|------|--------------|--------------------|------------------|
| 0206.80 | Fresh/chilled | None | Whole organ | Minimal |
| 0206.90 | Frozen | Freezing | Whole organ | Minimal |
| 0210.99 | Salted/brined/dried/smoked | Chemical or physical | Any offal | Moderate |
| 1602.10 | Homogenised paste | None (unless canned) | Mixed offal | High |
| 1602.20 | Liver-based | Canned/cooked | Liver only | High |
| 1602.90 | Mixed/prepared | Canned/stewed | Any other offal | High |
## How to choose
- Is the product frozen? → 0206.90
- Is it salted, dried, smoked, or in brine? → 0210.99
- Is it a smooth paste or spread? → 1602.10
- Is it primarily liver and cooked/canned? → 1602.20
- Is it a cooked, seasoned, or mixed dish? → 1602.90
- Is it fresh or chilled, not frozen or preserved? → 0206.80
## Overlaps & pitfalls
- A frozen liver product could fit both 0206.90 and 1602.20; priority goes to **processing** (if cooked/canned, use 1602.20).
- Smoked offal may fall under 0210.99 or 1602.90; if it’s a ready-to-eat dish, use 1602.90.
- If the product is not clearly defined, use the **main ingredient and processing method** to decide