0204.43.40.00 - Other

This HTS classification, 0204.43.40.00, specifically covers frozen, boneless meat derived from sheep or goats, excluding lamb. The "Other" designation indicates that it encompasses all such frozen, boneless sheep meat that does not fit into the more specific subcategories. This primarily includes meat from adult sheep, distinct from the younger animals classified as lamb.

The key distinction for this category lies in the source animal and its age. While 0204.43.20.00 is dedicated to lamb, this classification applies to meat from ovine animals that have passed the age criteria for lamb. The frozen state and the absence of bones are crucial defining characteristics that place goods within this branch of the tariff schedule.

As a leaf node, this classification does not have further subdivisions. Therefore, the focus for accurate classification rests on meticulously identifying the species (sheep), the temperature state (frozen), the preparation (boneless), and confirming it is not classified as lamb. Importers and exporters must ensure that the documentation accurately reflects these attributes to comply with customs regulations.