Analysis
HTS 0102.31.00 covers purebred breeding animals under heading 0102 (live bovine animals). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
For statistics it divides in two: 0102.31.00.10 for male and 0102.31.00.20 for female. 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.
Census statistics map these goods to NAICS 11211 (Beef Cattle Ranching and Farming, including Feedlots), the industry a domestic producer of these goods reports under.
All 5 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Statistical suffixes
Neighbouring 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 |
| 0102.39.00 | Buffalo: other | 1¢/kg |
| 0102.90.00 | Live bovine animals: other | 1¢/kg |