Human use only
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The wording
16 CFR 1700.14(a)(10) opens "Any drug for human use that is in a dosage form intended for oral administration". The qualifier is in the first clause.
So a dispensed veterinary tablet is outside it
Not exempted by an exception; simply not described by the paragraph. The special packaging requirement for oral prescription drugs is about drugs for people.
While the household risk is identical
The same cupboard, the same counter, the same child. And the veterinary product is more likely to be flavored to be palatable, because the patient has to be persuaded to take it.
Which makes this a gap rather than a judgment
The rule was written around human prescription drugs and the risk does not stop at the species of the patient. Saying so is more useful than implying a requirement that is not there.
One entry in the list names animals
(a)(12), iron-containing drugs, covering "noninjectable animal and human drugs providing iron for therapeutic or prophylactic purposes" at or above 250 mg of elemental iron in a single package.
With its own thresholds
At or above 0.025 percent on a weight to volume basis for liquids, and 0.05 percent weight to weight for nonliquids, and excluding animal feeds used as a vehicle for drug administration and preparations where iron is present solely as a colorant.
Which is a real requirement a clinic could hit
An iron supplement for an anemic animal, dispensed in quantity, is the one veterinary product the list explicitly reaches. Worth knowing precisely because it is so specific.
Everything else is a decision
Use child resistant packaging because the risk is real. That is a professional standard rather than a legal minimum, and it is defensible in exactly those terms.
State rules are a separate question
State pharmacy and veterinary practice rules exist, vary and may say more about dispensing containers and labels than the federal packaging rule does. This property does not summarize laws it has not read.
And the client will not know the difference
Which is the quiet reason to close the gap. A client who gets a non-child-resistant bottle from a clinic assumes it was the right container, because it came from a professional.