HTSUS, United States
0104.20.00.00
Live sheep and goats / Goats
Classification path
- Live sheep and goats
- Goats
Rates of duty
- General (MFN)
- 68¢/head
- Column 2Cuba, North Korea, Russia, Belarus
- $3/head
- 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 0104
About heading 0104
Live sheep and goats
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.
Full guide to heading 0104Products in this heading
- Live rams
- Live ewes
- Live lambs
- Live dairy goats
- Live meat goats
- Live breeding goats
- Live goat kids
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.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.