Live sheep and goats
2 declarable lines
Heading 0104 covers live sheep and live goats. It is split into two declarable lines: sheep under 0104.10.00.00 and goats under 0104.20.00.00. Sheep enter free under the general (MFN) rate, while goats are charged 68¢/head.
Products in this heading
- Live rams
- Live ewes
- Live lambs
- Live dairy goats
- Live meat goats
- Live breeding goats
- Live goat kids
How to choose the right subheading
- Confirm the animal is live; meat, wool, milk and hides are not classified in heading 0104.
- Identify the species: sheep go to 0104.10.00.00 and goats go to 0104.20.00.00.
- Use the sheep line for lambs, ewes and rams.
- Use the goat line for all live goats, including dairy, meat and breeding goats.
- Check the duty basis: sheep are Free and goats are 68¢/head under the general (MFN) rate.
Often confused with
- Heading 0102Live cattle
Bovine animals are classified in heading 0102, not 0104.
- Heading 0103Live pigs
Swine are classified in heading 0103, not 0104.
- Heading 0105Live chickens
Poultry is classified in heading 0105.
- Heading 0101Live horses
Horses, asses, mules and hinnies are classified in heading 0101.
Frequently asked questions
What is the HTS code for live sheep?
Live sheep are classified under 0104.10.00.00, with a general (MFN) rate of Free.
What is the duty on live goats?
Live goats are classified under 0104.20.00.00; the general (MFN) rate is 68¢/head.
How do I classify live lambs and goat kids?
Live lambs are sheep and go under 0104.10.00.00 at a general (MFN) rate of Free. Live goat kids are goats and go under 0104.20.00.00 at a general (MFN) rate of 68¢/head.
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.