Analysis
HTS 0101.90.30 covers imported for immediate slaughter under heading 0101 (live horses, asses, mules and hinnies).
Neighbouring lines carry rates from duty-free to 6.8%, so the exact line matters. The widest gap is with 0101.30.00 (live horses, asses, mules and hinnies: asses), at 6.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 6.8 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 73% of the 26 tariff lines in chapter 01. 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), 0101.29.00 (horses: other, duty-free), 0101.30.00 (live horses, asses, mules and hinnies: asses, 6.8%) and 0101.90.40 (other: other, 4.5%).
Census statistics map these goods to NAICS 112920 (Horses and Other Equine Production). That is the industry code a US manufacturer of the same product would normally use.
Neighbouring 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% |
| 0101.90.40 | Other: other | 4.5% |