0204.23.40.00 - Other

This classification, 0204.23.40.00, covers "Other" boneless meat of sheep, which is fresh or chilled. This designation applies to sheep meat that does not fall under the specific subcategory of lamb at this level. The defining characteristic here is that the meat is derived from sheep and is presented without bones, and is either fresh or has been chilled for preservation.

To distinguish this from its sibling category, 0204.23.20.00 (Lamb), it is crucial to understand the distinction between "lamb" and "mutton" in customs classification. While both are sheep meat, "lamb" typically refers to young sheep, whereas "mutton" refers to adult sheep. When sheep meat is boneless, fresh or chilled, and not specifically classified as lamb, it falls under this "Other" category.

As this node is a leaf node, there are no further subcategories. Therefore, the primary focus for classification under 0204.23.40.00 is to confirm that the meat is indeed from sheep, is boneless, and is presented either fresh or chilled, and does not meet the specific criteria for lamb meat. This ensures accurate tariff application for non-lamb sheep meat products.