0204.41.00.00 - Carcasses and half-carcasses

This HTS category, 0204.41.00.00, specifically covers carcasses and half-carcasses of sheep or goats that are in a frozen state. This classification is intended for the complete body of the animal, or the body divided longitudinally through the vertebral column, presented in its entirety without further specific cuts. The key defining characteristic is that the product is frozen, aligning with the broader heading for other meat of sheep or goats that is frozen.

It is crucial to distinguish this category from its siblings, 0204.42 and 0204.43. While all are within the scope of frozen meat of sheep, 0204.42 pertains to other cuts that still contain bone, and 0204.43 covers boneless cuts. Therefore, 0204.41.00.00 is exclusively for the whole or halved carcass, without any removal of bone or specific portioning into smaller cuts.

As this is a leaf node within the HTS classification system, there are no further subcategories for this specific code. Classification at this level requires a clear determination that the imported or exported product consists of a frozen carcass or half-carcass of sheep or goats, without any cuts having been made to remove bone or to separate specific meat portions. The entire frozen structure of the animal, or its longitudinal division, is the defining factor for this classification.