Analysis
HTS 0101.90.40 covers other: other under heading 0101 (live horses, asses, mules and hinnies).
Rates on the nearby lines range from duty-free to 6.8%. The costliest confusion would be with 0101.90.30 (imported for immediate slaughter) at duty-free, a difference of 4.5 points on the customs value.
The general duty rate is 4.5% of the customs value, which is among the highest the rates in chapter 01 (90th percentile of 26 lines with an ad valorem rate). On a shipment valued at $10,000 that is $450 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
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 0101.90.30 (imported for immediate slaughter, duty-free).
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% |
| 0101.90.30 | Imported for immediate slaughter | Free |