Both subheadings fall under General Note 15, but 0202300600 applies exclusively to boneless frozen bovine meat that has NOT been processed, while 0202300400 covers the processed equivalent. The processing status of the product at time of import is the key differentiator.

Generally, yes — the meat should be in its natural frozen state without additional preparation such as marinating or seasoning. Simple cutting, trimming, and freezing are typically not considered processing for classification purposes, but importers should verify with CBP rulings.

Importers typically need a certificate of origin or equivalent documentation demonstrating the product originates from a qualifying country under the applicable trade agreement referenced in General Note 15, along with standard commercial invoices and entry documentation.