0204.42.20.10 - Shoulders

This classification covers shoulders originating from sheep or goats, specifically when the meat is frozen and retains bone. These are considered "other cuts" within the broader category of other sheep meat, frozen, with bone in. The term "shoulders" refers to the specific anatomical cut of the animal, encompassing the upper part of the foreleg, from the shoulder blade to the elbow joint.

It is crucial to distinguish this category from its siblings. "Legs" (0204.42.20.20) refers to the hindquarters of the animal, while "Loins" (0204.42.20.30) are cut from the back of the animal. The "Other" category (0204.42.20.90) serves as a residual category for any other cuts with bone in that do not fit the specific descriptions of shoulders, legs, or loins. Therefore, accurate classification relies on the precise anatomical origin of the frozen meat cut.

As this classification is a leaf node, there are no further subcategories. All meat meeting the criteria of frozen sheep or goat shoulders with bone in will be classified under this specific HTS code. The key determining factors for inclusion are the species (sheep or goat), the state of preservation (frozen), the presence of bone, and the anatomical cut (shoulder).