0511.99.40.28 - Other cattle

This HTS category, 0511.99.40.28, specifically covers "Other cattle" that are not elsewhere specified or included within Chapter 5 of the Harmonized Tariff Schedule, and are dead and unfit for human consumption. This classification is reserved for bovine animals falling outside the scope of more specific headings within the chapter, particularly those intended for other uses or originating from different subcategories.

Crucially, this designation distinguishes these cattle from live dairy cattle (0511.99.40.24), which are classified under a separate subheading based on their intended purpose and live status. The "other" designation indicates that this category is a residual one, capturing remaining dead cattle products not meeting the criteria for other, more precisely defined classifications within this section of the tariff schedule.

As a leaf node, there are no further subcategories within 0511.99.40.28. Therefore, classification under this code hinges on the complete exclusion from more specific cattle classifications and the determination that the animal is deceased and unfit for human consumption. This ensures that all other dead bovine animal products not explicitly covered elsewhere are appropriately accounted for under this broad residual category.