Analysis
HTS 0102.29.20 covers cows imported specially for dairy purposes under heading 0102 (live bovine animals). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items and kilograms.
For statistics it divides in two: 0102.29.20.11 for weighing less than 90 kg each and 0102.29.20.12 for weighing 90 kg or more each. Both pay the same duty; the suffix records which kind was imported.
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.
Census statistics map these goods to NAICS 11211 (Beef Cattle Ranching and Farming, including Feedlots). That is the industry code a US manufacturer of the same product would normally use.
All 5 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0102.21.00 | Purebred breeding animals | 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 |