0102.39.00.72 - Male

This HTS classification, 0102.39.00.72, specifically covers male live bovine animals, including buffalo, that weigh 320 kg or more each and are intended for breeding purposes. The "Male" designation is the key differentiator at this level, distinguishing these animals from their female counterparts.

The primary distinction of this category lies in the sex of the animal. While its sibling category, 0102.39.00.74, classifies female bovine animals under identical weight and breeding criteria, this node is exclusively for males. Both categories fall under the broader "Other: Other: Weighing 320 kg or more each: For breeding" subheadings, indicating a shared set of physical and intended use characteristics.

As this is a leaf node, there are no further subcategories. Classification within this code is determined by the presence of a live bovine animal (buffalo), its male sex, a weight exceeding 320 kg, and its clear intended use for breeding. These criteria ensure that only the precisely defined animals are classified under this specific tariff item.