Analysis
Heading 0101 of the Harmonized Tariff Schedule covers live horses, asses, mules and hinnies. It divides into 4 six-digit subheadings and 5 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
The spread of 6.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.8%, applies to 0101.30.00 (live horses, asses, mules and hinnies: asses).
3 of its 5 lines with a percentage rate are duty-free at the general rate (60%) and 2 are dutiable, from duty-free up to 6.8%. The median line pays duty-free.
The largest subheadings are 0101.90 (other, 2 lines), 0101.21 (unnamed, 1 line), 0101.29 (unnamed, 1 line) and 0101.30 (unnamed, 1 line).
Its median rate of duty-free sits at the 37th percentile of the headings in chapter 01.
By Census's concordance, most of its statistical lines are made by Horses and Other Equine Production (112920). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0101.21.00 | Purebred breeding animals | Free |
| 0101.29.00 | Horses: other | Free |
| 0101.30.00 | Live horses, asses, mules and hinnies: asses | 6.8% |
| 0101.90.30 | Imported for immediate slaughter | Free |
| 0101.90.40 | Other: other | 4.5% |