0202.10.05 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS category, 0202.10.05, specifically covers carcasses and half-carcasses of bovine animals that are frozen and meet the conditions outlined in general note 15 of the tariff schedule. This designation implies a specific set of criteria, potentially related to the presentation of the meat, such as it being largely intact and only quartered or halved, but not further processed into primal cuts. The inclusion of "entered pursuant to its provisions" suggests that specific declarations or certifications may be required for goods classified under this subheading.

Within the broader classification of frozen bovine carcasses and half-carcasses (0202.10), this subheading distinguishes itself from its siblings. Category 0202.10.10 is reserved for carcasses and half-carcasses that meet the criteria of additional U.S. note 3 to this chapter, implying a separate set of specific requirements or benefits. Category 0202.10.50 serves as a residual category for all other frozen carcasses and half-carcasses not meeting the specific conditions of the preceding subheadings.

The subcategories within 0202.10.05 further refine the classification based on the type of bovine animal. The subheading 0202.10.05.10 is designated for "Veal," referring to meat from young bovine animals. The subheading 0202.10.05.90 encompasses "Other" frozen carcasses and half-carcasses of bovine animals, meaning those not classified as veal, such as those from mature cattle. This distinction is critical for accurate duty assessment and trade statistics.