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In my area in the States, hearts, ox tail, tongue etc. because the cow is killed, cleaned, excavated, and broken down into smaller portions (smaller than a quarter) at a large factory style processing plant. I cannot get those cuts without paying almost as much or more than a top choice steak. I am too far from the local processor (for families and a few local specialty restaurants that are almost exclusively locally owned) to make a determination to see if it is financially feasible to buy meat , I might have to buy several and hundred pounds of lower quality meat to make it break even, let alone come out ahead....
Try the local Mexican ethnic market. Heart, tongue, kidney, etc. are all pretty much available there.
The other thing is talk to the local custom slaughter outfit.