At this weight range, the subheading covers male cattle broadly. However, steers imported for immediate slaughter at 320 kg or more are separately classified under 0102294062. Below 320 kg, the distinction between steers and bulls is not made at the subheading level for non-slaughter animals.

Cattle originating from Canada or Mexico that qualify under USMCA rules of origin are generally eligible for duty-free treatment. Importers must provide a valid USMCA certification of origin to claim preferential tariff treatment at entry.

Animals weighing exactly 320 kg or more shift into higher subheadings (0102294062 for steers for immediate slaughter or 0102294064 for bulls). Accurate certified weights are critical, as misclassification can result in incorrect duty assessment and potential CBP penalties.