0206.10.00.00 - Of bovine animals, fresh or chilled

This HTS classification, 0206.10.00.00, specifically covers edible offal derived from bovine animals (cattle) that are presented in a fresh or chilled state. This includes a variety of internal organs such as livers, kidneys, hearts, and tongues from cattle, intended for human consumption. The key defining factors for inclusion in this category are the origin (bovine animals) and the preservation method (fresh or chilled).

It is crucial to distinguish this category from its siblings. Unlike 0206.20.00.00 which covers frozen bovine offal, this classification is strictly for products that have not undergone freezing. Furthermore, it differs from categories such as 0206.30.00.00 and those pertaining to swine, sheep, goats, horses, asses, mules, or hinnies, as it exclusively applies to offal originating from cattle. The "Other, fresh or chilled" category (0206.80.00.00) would only apply if the offal was not from bovine, swine, sheep, goats, horses, asses, mules, or hinnies.

As 0206.10.00.00 is a leaf node in the HTS structure, there are no further subdivisions. Therefore, the classification relies entirely on meeting the criteria of being edible offal from bovine animals that is fresh or chilled. Importers must ensure accurate documentation verifying the bovine origin and the absence of freezing to correctly utilize this classification.