0204.42.20.20 - Legs

This classification covers frozen legs of lamb. These are distinct from other frozen cuts of lamb that are classified under preceding or succeeding subheadings within 0204.42.20. Specifically, this category is for the hindquarters of the lamb, including the shank and the upper portion of the leg, provided they are presented with bone in and are frozen.

The primary distinction of this category lies in its geographical delimitation of the lamb carcass. It is differentiated from "Shoulders" (0204.42.20.10), which represent the forequarters. It is also separate from "Loins" (0204.42.20.30), which refer to the middle back section of the lamb, and "Other" (0204.42.20.90), which would encompass any remaining cuts with bone in that are not shoulders, loins, or legs.

As a leaf node, this classification has no further subdivisions. Therefore, importers and exporters should focus on ensuring the product is indeed a frozen leg of lamb with bone in to correctly utilize this specific tariff code. The frozen state is a critical factor, differentiating it from fresh or chilled counterparts found in other subheadings of Chapter 02.