Analysis
HTS 0102.90.00 covers live bovine animals: other under heading 0102 (live bovine animals).
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.
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.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of 1¢/kg.
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 |
| 0102.39.00 | Buffalo: other | 1¢/kg |