This heading covers only fresh, chilled or frozen meat and edible offal of domestic poultry which, when live, are classified in heading 01.05.
The poultry offal of greatest importance in international trade is chicken, goose or duck livers. These include fatty livers of geese or ducks which may be distinguished from other livers by the fact that they are much larger and heavier, firmer and richer in fat; their colour varies from whitish beige to light chestnut, while the other livers are in general of a dark or light reddish colour.
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