0407 - Birds' eggs, in shell, fresh, preserved or cooked:

Category 0407 encompasses birds' eggs that are still in their shells. This includes eggs in their fresh state, as well as those that have been preserved through methods like refrigeration or packing in specific substances, and also those that have been cooked while still in their shells. The key defining characteristic for this heading is the presence of the shell, distinguishing them from processed egg products like liquid eggs or dried egg powders.

Unlike sibling categories in Chapter 01, which cover live animals, HTS 0407 focuses exclusively on the eggs themselves. It is also distinct from other chapters that might cover animal products not specifically falling under this egg classification. The scope here is narrowly defined to whole eggs within their natural shell, regardless of whether they are intended for consumption or hatching.

Within HTS 0407, further subdivisions typically exist to distinguish between fertilized eggs intended for incubation and other fresh eggs. The "Other" category (0407.90.00.00) serves as a residual for any birds' eggs in shell that do not meet the specific criteria for fertilized or other fresh eggs, ensuring comprehensive coverage for this group of products.