# HS heading 02.04: Meat of sheep or goats, fresh, chilled or frozen > HS heading 02.04 covers meat of sheep or goats, fresh, chilled or frozen. It is in chapter 02 (meat and edible meat offal). It is split into 9 subheadings: 0204.10 (carcasses and half-carcasses of lamb, fresh or chilled), 0204.21 (other meat of sheep, fresh or chilled, carcasses and half-carcasses), 0204.22 (other meat of sheep, fresh or chilled, other cuts with bone in), 0204.23 (other meat of sheep, fresh or chilled, boneless), 0204.30 (carcasses and half-carcasses of lamb, frozen), 0204.41 (other meat of sheep, frozen, carcasses and half-carcasses) and 3 others. National tariff lines under heading 02.04 are live on border.bot for the United States (19 lines, also used by 1 other country). Source: https://border.bot/hs-codes/0204 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 02](https://border.bot/hs-codes/02) / [02.04](https://border.bot/hs-codes/0204) ## Key facts - Heading: 02.04 - Description: Meat of sheep or goats, fresh, chilled or frozen - Chapter: 02: Meat and edible meat offal - Subheadings: 9 - Edition: HS2022 ## What this code covers HS heading 02.04 covers meat of sheep or goats, fresh, chilled or frozen. It is split into 9 subheadings: 0204.10 (carcasses and half-carcasses of lamb, fresh or chilled), 0204.21 (other meat of sheep, fresh or chilled, carcasses and half-carcasses), 0204.22 (other meat of sheep, fresh or chilled, other cuts with bone in), 0204.23 (other meat of sheep, fresh or chilled, boneless), 0204.30 (carcasses and half-carcasses of lamb, frozen), 0204.41 (other meat of sheep, frozen, carcasses and half-carcasses) and 3 others. - [0204.10](https://border.bot/hs-codes/020410) Carcasses and half-carcasses of lamb, fresh or chilled - [0204.21](https://border.bot/hs-codes/020421) Other meat of sheep, fresh or chilled: Carcasses and half-carcasses - [0204.22](https://border.bot/hs-codes/020422) Other meat of sheep, fresh or chilled: Other cuts with bone in - [0204.23](https://border.bot/hs-codes/020423) Other meat of sheep, fresh or chilled: Boneless - [0204.30](https://border.bot/hs-codes/020430) Carcasses and half-carcasses of lamb, frozen - [0204.41](https://border.bot/hs-codes/020441) Other meat of sheep, frozen: Carcasses and half-carcasses - [0204.42](https://border.bot/hs-codes/020442) Other meat of sheep, frozen: Other cuts with bone in - [0204.43](https://border.bot/hs-codes/020443) Other meat of sheep, frozen: Boneless - [0204.50](https://border.bot/hs-codes/020450) Meat of goats ## What it doesn’t cover Other goods of chapter 02 are classified in its other 9 headings, listed below. - [02.01](https://border.bot/hs-codes/0201) Meat of bovine animals, fresh or chilled - [02.02](https://border.bot/hs-codes/0202) Meat of bovine animals, frozen - [02.03](https://border.bot/hs-codes/0203) Meat of swine, fresh, chilled or frozen - [02.05](https://border.bot/hs-codes/0205) Meat of horses, asses, mules or hinnies, fresh, chilled or frozen - [02.06](https://border.bot/hs-codes/0206) Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen - [02.07](https://border.bot/hs-codes/0207) Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen - [02.08](https://border.bot/hs-codes/0208) Other meat and edible meat offal, fresh, chilled or frozen - [02.09](https://border.bot/hs-codes/0209) Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked - [02.10](https://border.bot/hs-codes/0210) Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal ## How it is structured Heading 02.04 is one of 10 headings in chapter 02. Its first two digits, 02, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (0204.10, 0204.21, 0204.22). ## In other countries National tariff lines under heading 02.04 are live on border.bot for the United States (19 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/02): 19 lines, used by 1 other country - Previous heading: [02.03](https://border.bot/hs-codes/0203) Meat of swine, fresh, chilled or frozen - Next heading: [02.05](https://border.bot/hs-codes/0205) Meat of horses, asses, mules or hinnies, fresh, chilled or frozen ## Frequently asked questions ### What does HS heading 02.04 cover? HS heading 02.04 covers meat of sheep or goats, fresh, chilled or frozen. ### Which chapter is HS heading 02.04 in? HS heading 02.04 is in chapter 02 (meat and edible meat offal). ### How many subheadings does HS heading 02.04 have? HS heading 02.04 has 9 subheadings: 0204.10 (carcasses and half-carcasses of lamb, fresh or chilled), 0204.21 (other meat of sheep, fresh or chilled, carcasses and half-carcasses), 0204.22 (other meat of sheep, fresh or chilled, other cuts with bone in), 0204.23 (other meat of sheep, fresh or chilled, boneless), 0204.30 (carcasses and half-carcasses of lamb, frozen), 0204.41 (other meat of sheep, frozen, carcasses and half-carcasses) and 3 others. ### Which countries’ tariffs list national lines under HS heading 02.04? National tariff lines under heading 02.04 are live on border.bot for the United States (19 lines, also used by 1 other country). ## Sources and updates The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026. This page was last updated on 11 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Machine-readable: https://border.bot/hs-codes/0204.json