Section 01 LIVE ANIMALS; ANIMAL PRODUCTS. 02 Meat and edible meat offal. 02 07 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen 02 07 14 BACKS AND NECKS 02 07 14 10 BACKS AND NECKS Commodity Code Description 02 07 14 10 000 BACKS AND NECKS