0102.39.00.28 - Female

This HTS classification, 0102.39.00.28, specifically designates female live bovine animals that fall under the broader category of buffalo. These are animals of the species *Bubalus bubalis* or *Syncerus caffer*, imported or exported in a live state. The critical defining characteristic for inclusion in this sub-category is the sex of the animal.

This category is distinguished from its sibling, 0102.39.00.24, which covers male live bovine animals (buffalo). Therefore, the primary differentiator is the biological sex of the buffalo. Both categories share the common criteria of being live bovine animals, specifically buffalo, and weighing less than 90 kg each, as defined by their parent HTS classifications.

As a leaf node, there are no further subdivisions within this specific HTS code. Classification under 0102.39.00.28 is final for female buffalo weighing less than 90 kg each. Importers and exporters should ensure accurate identification of the animal's sex and weight to ensure correct customs declaration and compliance.