Explanatory notes
… covers all animals of the sub‑family Bovinae , whether or not domestic and irrespective of their intended use (e.g., … Bos , which is divided into four sub-genera : Bos , Bibos , Novibos and Poephagus . These include, inter alia : (A) … and Tragelaphus . ° ° ° Subheading Explanatory Note. Subheading 0102.21 and 0102.31 For the purposes of …