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This heading covers all animals of the sub-family Bovinae, whether or not domestic and irrespective of their intended use (e.g., stock, raising, fattening, breeding, slaughter). These include, inter alia :

(1) Animals of the genus Bos, including the common ox (Bos taurus), the Zebu or humped ox (Bos indicus) and the Watussi ox.

(2) Animals of the genus Bubalus, including the Indian or water buffalo (Bubalus bubalus), the Asiatic buffalo or arni (Bubalus arni) and the Celebese anoa or pigmy buffalo (Bubalus depressicornis or Anoa depressicornis).

(3) The Asiatic oxen of the genus Bibos, such as the gaur (Bibos gaurus), the gayal (Bibos frontalis) and the banteng (Bibos sondaicus).

(4) The African buffaloes of the genus Syncerus, such as the dwarf buffalo (Syncerus nanus) and the large Caffrarian buffalo (Syncerus caffer).

(5) The Tibetan yak (Poephagus grunniens).

(6) Animals of the genus Bison, i.e., the American bison (Bison bison) or buffalo and the European bison (Bison bonasus).

(7) The Beeffalo (a cross between a bison and a domestic beef animal).

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Subheading Explanatory Note.
Subheading 0102.10
For the purposes of subheading 0102.10, the expression pure-bred breeding animals covers only those breeding animals which are regarded as pure-bred by the competent national authorities.

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