0204.23 - Boneless:

This HTS category, 0204.23, encompasses boneless meat derived from sheep or goats that is fresh, chilled, or frozen. The "boneless" designation is critical, signifying that all bones, including those from the carcass, limbs, and any other parts, have been removed. This differentiates it from other categories within the "Other meat of sheep, fresh or chilled" grouping, such as 0204.21 which specifically covers carcasses and half-carcasses, and 0204.22 which pertains to cuts that still contain bone.

The classification under 0204.23 is applied to sheep or goat meat that has been meticulously deboned, regardless of its specific cut or form, as long as it is presented fresh, chilled, or frozen. This category serves as a broad grouping for such preparations before further distinctions are made based on the type of animal or specific origin of the meat.

Further subdivisions exist to refine the classification of boneless sheep or goat meat. The subcategories, 0204.23.20.00 for "Lamb" and 0204.23.40.00 for "Other," allow for a more granular identification. This distinction is based on the age of the sheep, with "lamb" typically referring to younger animals, and "other" encompassing meat from older sheep or goats. This allows for specific tariff treatment based on these recognized distinctions in the meat trade.