Analysis
HTS 0102.39.00 covers buffalo: other under heading 0102 (live bovine animals). US Customs collects import statistics for it under 12 ten-digit suffixes, reported in number of items and kilograms.
The general rate is 1¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 1¢/kg. 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 ten-digit suffixes separate bison, male, female, male, female and male and 6 more. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Census statistics map these goods to NAICS 11211 (Beef Cattle Ranching and Farming, including Feedlots). That concordance is how imports of this line are compared with US output.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 0102.39.00.10 | Bison | No., kg | 112990 |
| 0102.39.00.24 | Male | No., kg | 11211 |
| 0102.39.00.28 | Female | No., kg | 11211 |
| 0102.39.00.34 | Male | No., kg | 11211 |
| 0102.39.00.38 | Female | No., kg | 11211 |
| 0102.39.00.54 | Male | No., kg | 11211 |
| 0102.39.00.58 | Female | No., kg | 11211 |
| 0102.39.00.61 | For immediate slaughter | No., kg | 11211 |
| 0102.39.00.72 | Male | No., kg | 11211 |
| 0102.39.00.74 | Female | No., kg | 11211 |
| 0102.39.00.82 | Male | No., kg | 11211 |
| 0102.39.00.84 | Female | No., kg | 11211 |
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 |
| 0102.31.00 | Purebred breeding animals | Free |
| 0102.90.00 | Live bovine animals: other | 1¢/kg |