Analysis
HTS 0104.10.00 covers live sheep and goats: sheep under heading 0104 (live sheep and goats).
The normal trade relations rate here is zero, shared by about 73% of the 26 tariff lines in chapter 01, a useful check when a neighbouring dutiable line is a candidate. 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.
The other line in the same group is 0104.20.00 (live sheep and goats: goats, 68¢/head).
Census statistics map these goods to NAICS 112410 (Sheep Farming). That concordance is how imports of this line are compared with US output.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0104.20.00 | Live sheep and goats: goats | 68¢/head |