HTS chapter · section I
Chapter 01
Live animals; animal products
Chapter 01 of the Harmonized Tariff Schedule sits in section I (live animals; animal products). It has 6 headings and 37 eight-digit tariff lines.
The spread of 6.8 percentage points between the cheapest and dearest lines makes misclassification expensive here.
19 of its 26 lines with a percentage rate are duty-free at the general rate (73%) and 7 are dutiable, from duty-free up to 6.8%. The median line pays duty-free.
11 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 0106 (other live animals), with 14 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
1 of its 6 headings is entirely duty-free at the general rate: 0103 (live swine).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 0101 | Live horses, asses, mules and hinnies | 5 | 3 | duty-free |
| 0102 | Live bovine animals | 6 | 3 | duty-free |
| 0103 | Live swine | 3 | 3 | duty-free |
| 0104 | Live sheep and goats | 2 | 1 | duty-free |
| 0105 | Live poultry of the following kinds: Chickens, ducks, geese, turkeys and guineas | 7 | 0 | – |
| 0106 | Other live animals | 14 | 9 | duty-free |