Explanatory notes
… offal Note. 1.- This Chapter does not cover : (a) Products of the kinds described in headings 02.01 to 02.08 … offal cooked in any way (boiled, steamed, grilled, fried or roasted), or otherwise prepared or preserved by any process …Legal note
… Note. 1.- This Chapter does not cover : (a) Products of the kinds described in headings 02.01 to 02.08 … 05.11 or 30.02); or (d) Animal fat, other than products of heading 02.09 (Chapter 15). …