Comparing the HS code and UNECE / AUS-MEAT classification ...



ECE/CTCS/WP.7/GE.11/2020/INF.38 October 2020Economic Commission for EuropeSteering Committee on Trade Capacity and StandardsWorking Party on Agricultural Quality StandardsSpecialized Section on Standardization of Meat Twenty-eight sessionGeneva, 12—13 October 2020 (online)Item 5 of the provisional agendaAlignment of meat cut descriptions and harmonized system codes – update.Alignment of meat cut descriptions and harmonized system codes – project scopeSubmitted by Australia The following document is submitted by the delegation of Australia for consideration by the Specialized Section. It contains proposals for the scoping of the potential project on Harmonized Commodity Description and Coding System (HS) code alignment with meat cut codes. Proposal submitted Australia: Comparing the HS code and UNECE / AUS-MEAT classification systemsThis paper compares Australian bovine and ovine/caprine meat export data of the two classification systems and demonstrates where the two can (and cannot) be reconciled. HS product classificationThe Harmonised System (HS) code was developed by the World Customs Organization and refers to the standardised six-digit system of classifying traded goods around the world. The six-digit HS code is also accompanied by country-specific codes which determine tariff lines and reflect how each country wants to record more detailed trade information. Some countries, however, may opt to limit the tariff level description to the six-digit HC code. For instance, the HS code used by all reporting countries for chilled boneless bovine meat is 020130 but Australia also reports the more detailed codes 2013011 (Fresh Or Chilled Boneless Beef Hindquarter Cuts, Forequarter Cuts And Crops (Excl. Briskets)), 2013013 (Fresh Or Chilled Boneless Beef Primal Cuts (Incl. Rumps, Strips, Loins, Etc)), 2013019, (Fresh Or Chilled Boneless Beef (Excl. Primal Cuts, Hindquarters Cuts, Forequarters Cuts And Crops)) and 2013090 (Fresh Or Chilled Boneless Meat Cuts Of Bovine Animals (Excl. Beef)). The Australian specific tariff lines (red numbers) provide further detail of the product type. Table 2 summarises all the bovine and ovine/caprine meat HS codes and corresponding Australian tariff lines. When a country opts to limit the tariff level description to the six-digit HS code, the above example would simply look appear as 02013000.For bovine and ovine/caprine meat categories, the HS classification captures the refrigeration (chilled and frozen) and product form (carcase, bone-in and boneless). For ovine/caprine, it also separates sheepmeat from goatmeat. The tariff line description varies across reporters but generally provides some primal grouping (loins, manufacturing, FQ/HQ secondary cuts etc.) or further specifications (beef, veal, other bovine, lamb, mutton, goat etc.). UNECE / AUS-MEAT product classicisation The UNECE system (latest edition here) classifies product, among other measures, with more detailed refrigeration categories than used by the HS code system and bone-in and boneless cut codes. Hence, mapping the UNECE refrigeration and cut code to a unique and consistent six-digit parent HS code is a straightforward procedure. See Table 3 for HS code and UNECE code relationship mapping.Reconciling the two classification systems To assess how these two systems map together in practise, we can compare two different Australian export data sources and classifications systems – the Australian Bureau of Statistics (ABS) records exports using the HS code system and the Department of Agriculture, Water and the Environment (DAWE) records data using the UNECE / AUS-MEAT classicisation system. Table 1 summarise the share of exports across bovine and ovine/caprine meat products from 2019 across both sources. The two sources correlate reasonably well, except for HS codes 020430 (frozen sheepmeat carcases) and 020441 (frozen sheepmeat bone-in cuts) – highlighted the red cells in Table 1. Further investigation may be required as to why the two systems classify the product categories differently. Further work could be done to map the UNECE cut codes to the more detailed eight-digit tariff lines however this would be country (reporter) specific and may not be universally applicable. However, in the case of Australia, mapping the cut codes to the tariff line for sheepmeat products would be straightforward as the additional information captured at the tariff level is only the mutton/lamb breakdown – information which is already captured under the UNECE system. As for Australian beef, it may be more complicated as the tariff level description mentions a non-exhaustive list of beef primals (see Table 2). Mapping the UNECE cut codes to each of these beef primal tariff level descriptions may take quite some effort and may still be subject to error as the tariff level descriptions are non-exact. Table 1: Comparing data sources using each systemProduct classificationsTrade data source / systemHS codeRefrigerationHAM code group (see table 3)ABS / HS codeDAWE / UNECEBovine0201101 (chilled)A0.04%0.05%0201202 (chilled)B0.49%0.57%0201303 (chilled)C23.40%24.54%0202102 (frozen), 3 (deep-frozen)A0.06%1.15%0202203 (frozen), 3 (deep-frozen)B9.83%5.11%0202304 (frozen), 3 (deep-frozen)C66.18%68.58%100.00%100.00%Ovine / caprine0204101 (chilled)D8.70%9.84%0204211 (chilled)E0.97%2.85%0204221 (chilled)F11.06%6.80%0204231 (chilled)G3.78%4.02%0204302 (frozen), 3 (deep-frozen)D1.65%1.94%0204412 (frozen), 3 (deep-frozen)E1.26%16.98%0204422 (frozen), 3 (deep-frozen)F55.87%38.72%0204432 (frozen), 3 (deep-frozen)G12.67%14.48%0204501 (chilled), 2 (frozen), 3 (deep-frozen)H4.05%4.37%100.00%100.00%Source: ABS, DAWE, MLA calculationsTable 2: Bovine and ovine/caprine meat HS code and Australian tariff linesHS Code (universal) Australian Harmonized Export Commodity Classification (AHECC) tariff lineChapter labelHeading labelSub-heading labelHS codeLabelCode02 (meat and edible meat offal)01 (chilled bovine)10 (chilled bovine carcase)020110Fresh Or Chilled Carcasses And Half-Carcasses Of Bovine Animals0201104020 (chilled bovine bone-in cuts)020120Fresh Or Chilled Beef Cuts, With Bone In (Excl. Carcasses And Half-Carcasses)02012035Fresh Or Chilled Cuts Of Bovine Animals, With Bone In (Excl. Carcasses, Half-Carcasses And Cuts Of Beef)0201209030 (chilled bovine boneless cuts)020130Fresh Or Chilled Boneless Beef Hindquarter Cuts, Forequarter Cuts And Crops (Excl. Briskets)02013011Fresh Or Chilled Boneless Beef Primal Cuts (Incl. Rumps, Strips, Loins, Etc)02013013Fresh Or Chilled Boneless Beef (Excl. Primal Cuts, Hindquarters Cuts, Forequarters Cuts And Crops)02013019Fresh Or Chilled Boneless Meat Cuts Of Bovine Animals (Excl. Beef)0201309002 (frozen bovine)10 (frozen bovine carcase)020210Frozen Carcasses And Half-Carcasses Of Bovine Animals0202104520 (frozen bovine bone-in cuts)020220Frozen Beef Hindquarters And Forequarters With Bone In02022011Frozen Beef Cuts, With Bone In (Excl. Hindquarters, Forequarters, Carcasses And Half-Carcasses)02022019Frozen Cuts Of Bovine Animals, With Bone In (Excl. Carcasses, Half-Carcasses And Beef)0202209030 (frozen bovine boneless cuts)020230Frozen Boneless Beef Hindquarter Cuts, Forequarter Cuts And Crops (Excl. Briskets)02023011Frozen Boneless Beef Primal Cuts (For Example Rumps, Strips, Loins, Etc)02023013Frozen Boneless Beef (Incl. Manufacturing And Briskets) (Excl. Primal Cuts, Hindquarters Cuts, Forequarters Cuts And Crops)02023019Frozen Boneless Meat Cuts Of Bovine Animals (Excl. Beef)0202304004 (chilled and frozen ovine)10 (chilled carcase and half-carcase of lamb)020410Fresh Or Chilled Carcasses And Half-Carcasses Of Lamb0204100021 (chilled carcase and half-carcase of sheep)020421Fresh Or Chilled Carcasses And Half-Carcasses Of Sheep (Excl. Lamb)0204210022 (chilled sheepmeat bone-in cuts)020422Fresh Or Chilled Cuts Of Lamb, With Bone In (Excl. Carcasses And Half-Carcasses)02042210020422Fresh Or Chilled Cuts Of Mutton, With Bone In (Excl. Carcasses And Half-Carcasses)0204222023 (chilled sheepmeat boneless cuts)020423Fresh Or Chilled Boneless Lamb02042310020423Fresh Or Chilled Boneless Mutton0204232030 (frozen carcase and half-carcase of lamb)020430Frozen Carcasses And Half-Carcasses Of Lamb0204300041 (frozen carcase and half-carcase of sheep)020441Frozen Carcasses And Half-Carcasses Of Sheep (Excl. Lamb)0204410042 (frozen sheepmeat bone-in cuts)020442Frozen Cuts Of Lamb, With Bone In (Excl. Carcasses And Half-Carcasses)02044210020442Frozen Cuts Of Mutton, With Bone In (Excl. Carcasses And Half-Carcasses)0204422043 (frozen sheepmeat boneless cuts)020443Frozen Boneless Lamb02044310Frozen Boneless Mutton0204432050 (goat meat)020450Fresh, Chilled Or Frozen Meat Of Goats02045000Table 3: Aligning bovine and ovine/caprine meat six-digit HS code and UNECE product classicisation HS CodeUNECE / AUS-MEAT product classicisationChapter labelHeading labelSub-heading labelHS codeRefrigeration codeCut codes (see cut groupings below)02 (meat and edible meat offal)01 (chilled bovine)10 (chilled bovine carcase)0201101 (chilled)A20 (chilled bovine bone-in cuts)0201201 (chilled)B30 (chilled bovine boneless cuts)0201301 (chilled)C02 (frozen bovine)10 (frozen bovine carcase)0202102 (frozen), 3 (deep-frozen)A20 (frozen bovine bone-in cuts)0202202 (frozen), 3 (deep-frozen)B30 (frozen bovine boneless cuts)0202302 (frozen), 3 (deep-frozen)C04 (chilled and frozen ovine)10 (chilled carcase and half-carcase of lamb)0204101 (chilled)D21 (chilled carcase and half-carcase of sheep)0204211 (chilled)E22 (chilled sheepmeat bone-in cuts)0204221 (chilled)F23 (chilled sheepmeat boneless cuts)0204231 (chilled)G30 (frozen carcase and half-carcase of lamb)0204302 (frozen), 3 (deep-frozen)D41 (frozen carcase and half-carcase of sheep)0204412 (frozen), 3 (deep-frozen)E42 (frozen sheepmeat bone-in cuts)0204422 (frozen), 3 (deep-frozen)F43 (frozen sheepmeat boneless cuts)0204432 (frozen), 3 (deep-frozen)G50 (goat meat)0204501 (chilled), 2 (frozen), 3 (deep-frozen)HDetailed UNECE / AUS-MEAT cut codesGroupingCut codesA10001001101010111012101310211022105010601061106210631065106610671500 15021503151015321533173130003223B15161523155015511552155315601561156215631564156915701580159015921593 15951599160016011602160316041605161016201625162816291630163116401641 16431650165116521660166116621663167016711672167316741677167816801681 16821683168616871688168916901691169216931694169516961697169816991700 17011711172017301900307031003101311031303158316531673180319031953196 32003209321035103530357535903591359635973600360536063607360836093610 361536213630363136503652366036653668366936703677C20002001200220032004200520102011201220132020202120302033203520402050 20602065206720702071207220762077208020812090209120922093210021012110 21112120213021312133214021412142214321442145215021602165216821702180 21902194219621972198219922002201220322042205220622072208220922102211 22212223222522272228222922302232223322352236223722382240224122422243 22442245224622472248224922502251225222602261226222632264226522662267 22682269227022712272227522762277227822802281228222832284228522892293 23002301230223032304230523062310232023212322232323262327232823302331 23322333233623392340234123422343234423462348234923502351235223532355 23562357236023612363236423652370237123762380239024102411241224202421 24252430243124502451246024612462246424652466246724692470247124722473 24802481248224832485248724902530256025612562256325672568257025722575 25782580259026012603260426102612261626202630264026452650266032303235 32583260326132703275329033003310331433203322333033403350335233603380 33993440348036803685369036953700371537353760376137653766376737693770 37753786379538153818381938253835384038453846385038553860386538673870 387338753876387838853910394039493960396839753410D450045054510E50365199503652025201460046204620463046214631F46104720473047324733473847394746474747484752475647574760476147624764 47654790480048014802480348044805480648104815482048214830484048414860 48614862486648784880488148824883488448854890491049114912491649204921 49224928493049314932493349354936493849394960496149694970497149724979 49804981498249834984498549904991499249955000500150025009501050115012 501350155016502050215029503050315032503450375038G50415045504650475050505150525055505650585059506050615065506650695070 50715072507350745080508250845085508651005101510251055109511051195120 51305131513651405142514651505151515251665172517352125220522552305231 52405248525052605270527152725280529153005310H520251995080503750364990482048004640___________ ................
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