Analysis
Heading 0104 of the Harmonized Tariff Schedule covers live sheep and goats. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
Every one of its 2 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.
1 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 0104.10 (unnamed, 1 line) and 0104.20 (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 Sheep Farming (112410) and Goat Farming (112420). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0104.10.00 | Live sheep and goats: sheep | Free |
| 0104.20.00 | Live sheep and goats: goats | 68¢/head |