Analysis
Heading 0102 of the Harmonized Tariff Schedule covers live bovine animals. It divides into 5 six-digit subheadings and 6 eight-digit tariff lines, with 35 ten-digit statistical suffixes below them.
Every one of its 6 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 0102.29 (other, 2 lines), 0102.21 (unnamed, 1 line), 0102.31 (unnamed, 1 line) and 0102.39 (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 Beef Cattle Ranching and Farming, including Feedlots (11211) and All Other Animal Production (112990). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0102.21.00 | Purebred breeding animals | Free |
| 0102.29.20 | Cows imported specially for dairy purposes | Free |
| 0102.29.40 | Other: other | 1¢/kg |
| 0102.31.00 | Purebred breeding animals | Free |
| 0102.39.00 | Buffalo: other | 1¢/kg |
| 0102.90.00 | Live bovine animals: other | 1¢/kg |