0102.29.40.66 - Cows

This classification covers "Cows" that are live bovine animals, specifically cattle, and fall under the "Other" subcategories within the broader headings of live cattle. These animals are distinguished from steers and bulls by their sex. The defining characteristic for this particular code is that these cows weigh 320 kilograms or more each and are intended for immediate slaughter. This designation is crucial for customs purposes, differentiating them from breeding stock or animals destined for other uses.

The distinction between this code and its siblings, 0102.29.40.62 (Steers) and 0102.29.40.64 (Bulls), lies solely in the sex of the animal. Similarly, 0102.29.40.68 (Heifers) represents a younger, immature female bovine, whereas this code specifically targets mature female cows. The "for immediate slaughter" criterion is paramount, indicating that these animals are not intended for further rearing, breeding, or any other purpose that would necessitate a different classification.

As this is a leaf node within the Harmonized Tariff Schedule, there are no further subcategories beneath this specific code. Therefore, classification within 0102.29.40.66 is determined by meeting all preceding criteria: being a live bovine animal, classified as cattle, falling within the "Other" sex category, weighing 320 kg or more, and being designated for immediate slaughter. This granular level of detail ensures precise tariff application for these specific types of cattle imports and exports.