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 27 BACKS, NECKS AND WINGS 02 07 27 10 BACKS, NECKS AND WINGS Commodity Code Description 02 07 27 10 000 BACKS, NECKS AND WINGS