Analysis
HTS 0101.21.00 covers purebred breeding animals under heading 0101 (live horses, asses, mules and hinnies). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 6.8%. Compared with 0101.30.00 (live horses, asses, mules and hinnies: asses), which pays 6.8%, a misclassification either way moves the duty by 6.8 percentage points.
For statistics it divides in two: 0101.21.00.10 for males and 0101.21.00.20 for females. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 73% of the 26 tariff lines in chapter 01, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 0101.29.00 (horses: other, duty-free), 0101.30.00 (live horses, asses, mules and hinnies: asses, 6.8%), 0101.90.30 (imported for immediate slaughter, duty-free) and 0101.90.40 (other: other, 4.5%).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |