HTSUS, United States

0101.90.40.00

Live horses, asses, mules and hinnies / Other

Classification path

Live horses, asses, mules and hinnies
Other
Other

Rates of duty

General (MFN): 4.5%
Column 2Cuba, North Korea, Russia, Belarus: 20%
Unit of quantity: No.

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 0101

About heading 0101

Live horses, asses, mules and hinnies

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.

Full guide to heading 0101

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

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.

Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.

Duty calculator

Country of originCustoms value (USD)Quantity (No.)

Mode of transport

General (MFN) rate

4.5%

Estimated duties and fees

$1,747.14

17.47% of value

Ad valorem duty 4.5% of customs value	$450.00
Section 301: Forced labor action +12.5%, heading 9903.05	$1,250.00
Merchandise processing fee 0.3464%, formal entry	$34.64
Harbor maintenance fee 0.125%, ocean freight	$12.50

Additional duties to review

Section 301: China, Lists 1 to 3+25%Applies to products of China on USTR Lists 1 to 3. Coverage is product-specific; confirm the code is listed in U.S. note 20 to chapter 99.Section 301: China, List 4A+7.5%Applies to products of China on List 4A. Mutually exclusive with Lists 1 to 3.Section 301: Forced labor action+12.5%All goods of this origin from July 24, 2026. Exempt: goods subject to Section 232, listed raw materials and products in Annexes I and II.

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