Explanatory notes
… (e.g., heads and cuts thereof (including ears), feet, tails, hearts, tongues, thick skirts, thin skirts, cauls, … of leather). The offal referred to in paragraph (1), fresh, chilled, frozen, salted, in brine, dried or smoked, remains … to in paragraph (2) falls in heading 05.10 when fresh, chilled, frozen or otherwise provisionally preserved and in …