# 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.

Source: https://staging.border.bot/hs-codes/0204
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 02](https://staging.border.bot/hs-codes/02) / [02.04](https://staging.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://staging.border.bot/hs-codes/020410) Carcasses and half-carcasses of lamb, fresh or chilled
- [0204.21](https://staging.border.bot/hs-codes/020421) Other meat of sheep, fresh or chilled: Carcasses and half-carcasses
- [0204.22](https://staging.border.bot/hs-codes/020422) Other meat of sheep, fresh or chilled: Other cuts with bone in
- [0204.23](https://staging.border.bot/hs-codes/020423) Other meat of sheep, fresh or chilled: Boneless
- [0204.30](https://staging.border.bot/hs-codes/020430) Carcasses and half-carcasses of lamb, frozen
- [0204.41](https://staging.border.bot/hs-codes/020441) Other meat of sheep, frozen: Carcasses and half-carcasses
- [0204.42](https://staging.border.bot/hs-codes/020442) Other meat of sheep, frozen: Other cuts with bone in
- [0204.43](https://staging.border.bot/hs-codes/020443) Other meat of sheep, frozen: Boneless
- [0204.50](https://staging.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://staging.border.bot/hs-codes/0201) Meat of bovine animals, fresh or chilled
- [02.02](https://staging.border.bot/hs-codes/0202) Meat of bovine animals, frozen
- [02.03](https://staging.border.bot/hs-codes/0203) Meat of swine, fresh, chilled or frozen
- [02.05](https://staging.border.bot/hs-codes/0205) Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
- [02.06](https://staging.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://staging.border.bot/hs-codes/0207) Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen
- [02.08](https://staging.border.bot/hs-codes/0208) Other meat and edible meat offal, fresh, chilled or frozen
- [02.09](https://staging.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://staging.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

No national tariff lines under heading 02.04 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.

- Previous heading: [02.03](https://staging.border.bot/hs-codes/0203) Meat of swine, fresh, chilled or frozen
- Next heading: [02.05](https://staging.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.

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 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://staging.border.bot/hs-codes/0204.json