QB Issue Resolution:

I would use a Customer Name for the “set of cattle” so that you have Both Cross-references as Job (cattle) and Class (operation). You can use Customer, or Customer:Job, even, so that you can track various Breed and then Year, for example: Or, 5 levels of Breed:Year:Spring and Breed:Year:Fall.

Resolution for Issue 'Books for rancher – uses classes. Have a class for “Cow-Calf”. Would like to track costs on certain sets of cattle. Would a sub-class work?' available: Yes (Solved).
Source: Intuit Community forum.

Books for rancher – uses classes. Have a class for “Cow-Calf”. Would like to track costs on certain sets of cattle. Would a sub-class work?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

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