The heading uses the term 'lamb' to refer to young sheep, with dedicated subheadings for lamb carcasses (020410 fresh/chilled, 020430 frozen) separate from other sheep carcasses (020421 fresh/chilled, 020441 frozen). In practice, the distinction is based on the age and weight of the animal at slaughter as documented by the approved foreign establishment. Importers should ensure that the establishment's certification specifies whether the product is lamb or mutton to support the correct classification.

Goat meat (020450) is consolidated into a single subheading covering fresh, chilled, and frozen product, reflecting lower trade volumes and less commercial differentiation by cut or temperature state compared to sheep meat. This means that all goat meat — regardless of whether it is chilled or frozen, bone-in or boneless — is classified under 020450, simplifying entry but also meaning that duty treatment does not vary by presentation.