Analysis
HTS 0101.29.00 covers horses: other 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.
Rates on the nearby lines range from duty-free to 6.8%. The costliest confusion would be with 0101.30.00 (live horses, asses, mules and hinnies: asses) at 6.8%, a difference of 6.8 points on the customs value.
For statistics it divides in two: 0101.29.00.10 for imported for immediate slaughter and 0101.29.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 73% of the 26 tariff lines in chapter 01 that are also free. 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 0101.21.00 (purebred breeding animals, 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 |
|---|---|---|
| 0101.21.00 | Purebred breeding animals | 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% |