Heading 0101

Live horses, asses, mules and hinnies

7 declarable lines

Heading 0101 covers live horses, asses, mules and hinnies. It is split first by species and, for horses, by purebred breeding status, sex, and whether imported for immediate slaughter. Asses, mules and hinnies use the remaining lines based on slaughter use.

Products in this heading

Live purebred breeding horses, male
Live purebred breeding horses, female
Live horses imported for immediate slaughter
Other live horses not for immediate slaughter
Live asses
Live mules
Live hinnies

How to choose the right subheading

Species: horse, ass, mule or hinny.
For horses, whether the animal is purebred breeding stock or other.
For purebred breeding horses, sex: male or female.
For other horses and other animals, whether imported for immediate slaughter or for other use.
For asses, use the dedicated ass line; mules and hinnies fall under the other lines.

Often confused with

Live cattle
Cattle are classified as live bovine animals, not horses or asses.
Heading 0102
Live pigs
Swine are classified in heading 0103.
Heading 0103
Live chickens
Poultry is classified in heading 0105.
Heading 0105
Live dogs or cats
Other live animals, including pets, are classified in heading 0106.
Heading 0106

Frequently asked questions

What is the HTS code for a live purebred breeding horse?

A male purebred breeding horse is 0101.21.00.10 at a general rate of Free, and a female is 0101.21.00.20 at a general rate of Free. These are general (MFN) rates; extra duties may apply if relevant.

What is the duty on live asses?

Live asses are classified in 0101.30.00.00 and carry a general rate of 6.8%. The rate shown is the general (MFN) rate; extra duties may apply if relevant.

How do I classify a live mule not imported for immediate slaughter?

A live mule not imported for immediate slaughter is classified in 0101.90.40.00 at a general rate of 4.5%. The rate shown is the general (MFN) rate; extra duties may apply if relevant.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.