Explanatory notes
… (2) That which is used solely in the preparation of pharmaceutical products (e.g., gall bags, adrenal glands, … (e.g., manufacture of leather). The offal referred to in paragraph (1), fresh, chilled, frozen, salted, in brine, … be classified in heading 05.11 . The offal referred to in paragraph (2) falls in heading 05.10 when fresh, chilled, …