HS heading: 0207

This chapter does not cover:(

• a) products of the kinds described in headings 201 to 208 or 210, unfit or unsuitable for human consumption;(
• b) edible, non-living insects (heading 410);(
• c) guts, bladders or stomachs of animals (heading 504) or animal blood (heading 511 or 3002); or(
• d) animal fat, other than products of heading 209 (Chapter 15).

A.The following expressions have the meanings hereby assigned to them:(

• a) carcases of bovine animals, for the purposes of subheadings 20110 and 20210: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; carcase includes the front part of the carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 pairs of ribs;(
• b) half-carcases of bovine animals, for the purposes of subheadings 20110 and 20210: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; half-carcase includes the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 ribs;(
• c) compensated quarters, for the purposes of subheadings 2012020 and 2022010: portions composed of either:forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, orforequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib.The forequarters and the hindquarters constituting compensated quarters must be presented to customs at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed, provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters);(
• d) unseparated forequarters, for the purposes of subheadings 2012030 and 2022030: the front part of a carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut), with or without the thin flank;(
• e) separated forequarters, for the purposes of subheadings 2012030 and 2022030: the front part of a half-carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut), with or without the thin flank;(
• f) unseparated hindquarters, for the purposes of subheadings 2012050 and 2022050: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank;(
• g) separated hindquarters, for the purposes of subheadings 2012050 and 2022050: the rear part of a half-carcase, comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank;(
• h) 1crop and chuck and blade cuts, for the purposes of subheading 2023050: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib;2brisket cut, for the purposes of subheading 2023050: the lower part of the forequarter, comprising the brisket navel end and the brisket point end.B.Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column.C.In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column are to be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column are to be taken into consideration.

A.The following expressions have the meanings hereby assigned to them:(

• a) carcases or half-carcases, for the purposes of subheadings 2031110 and 2032110: slaughtered pigs, in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands);(
• b) hams (legs), for the purposes of subheadings 2031211, 2032211, 2101111 and 2101131: the posterior (caudal) part of the half-carcase, including bones, with or without the foot, shank, rind or subcutaneous fat.The ham (leg) is separated from the rest of the half-carcase, so that it includes, at most, the last lumbar vertebra;(
• c) fore-ends, for the purposes of subheadings 2031911, 2032911, 2101930 and 2101960: the anterior (cranial) part of the half-carcase without the head, with or without the chaps, including bones, with or without foot, shank, rind or subcutaneous fat.The fore-end is separated from the rest of the half-carcase, so that it includes, at most, the fifth dorsal vertebra.The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column;(
• d) shoulders, for the purposes of subheadings 2031219, 2032219, 2101119 and 2101139: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat.The blade-bone and attached muscles, presented separately, remain classified in this subheading as a part of the shoulder;(
• e) loins, for the purposes of subheadings 2031913, 2032913, 2101940 and 2101970: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind.The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;(
• f) bellies, for the purposes of subheadings 2031915, 2032915, 2101211 and 2101219: the lower part of the half-carcase situated between the ham (le
• g) and the shoulder, commonly known as streaky, with or without bones, but with the rind and the subcutaneous fat;(g)bacon sides, for the purposes of subheading 2101910: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm;(
• h) spencers, for the purposes of subheading 2101910: the bacon side without the ham, whether or not boned;(
• ij) three-quarter sides, for the purposes of subheading 2101920: the bacon side without the fore-end, whether or not boned;(
• k) middles, for the purposes of subheading 2101920: the bacon side without the ham and the fore-end, whether or not boned.The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.B.The parts of the cuts defined in paragraph 2(A)(f) fall in the same subheadings, only if they contain rind and subcutaneous fat.If the cuts falling in subheadings 2101111, 2101119, 2101131, 2101139, 2101930 and 2101960 are derived from a bacon side from which the bones indicated under paragraph 2(A)(g) have already been removed, the lines of cutting must follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof must contain bones.C.Subheadings 2064900 and 2109949, include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.The head is separated from the rest of the half-carcase as follows:by a straight cut parallel to the cranium; orby a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase.The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads. However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps, or chaps and jowls together), fall in subheading 2031955, 2032955, 2101950 or 2101981, as the case may be.D.For the purposes of subheadings 2091011 and 2091019, subcutaneous pig fat has the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue must exceed the weight of the rind.These subheadings also include subcutaneous pig fat from which the rind has been removed.E.For the purposes of subheadings 2101131, 2101139, 2101219 and 2101960 to 2101989, products in which the water/protein ratio in the meat (nitrogen content × 6,25) is 2,8 or less is considered as dried or smoked. The nitrogen content is determined in accordance with ISO method 937-1978.