Analysis
HTS 0104.20.00 covers live sheep and goats: goats under heading 0104 (live sheep and goats).
The general rate is 68¢/head, 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 68¢/head. 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 other line in the same group is 0104.10.00 (live sheep and goats: sheep, duty-free).
Census statistics map these goods to NAICS 112420 (Goat Farming), the industry a domestic producer of these goods reports under.
The general rate of 68¢/head has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0104.10.00 | Live sheep and goats: sheep | Free |