HTS heading · chapter 01
0105
Live poultry of the following kinds: Chickens, ducks, geese, turkeys and guineas
Analysis
Heading 0105 of the Harmonized Tariff Schedule covers live poultry of the following kinds: Chickens, ducks, geese, turkeys and guineas. It divides into 7 six-digit subheadings and 7 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.
7 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 0105.11 (unnamed, 1 line), 0105.12 (unnamed, 1 line), 0105.13 (unnamed, 1 line) and 0105.14 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Poultry and Egg Production (1123). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0105.11.00 | Weighing not more than 185 g: chickens | 0.9¢ each |
| 0105.12.00 | Weighing not more than 185 g: turkeys | 0.9¢ each |
| 0105.13.00 | Weighing not more than 185 g: ducks | 0.9¢ each |
| 0105.14.00 | Weighing not more than 185 g: geese | 0.9¢ each |
| 0105.15.00 | Weighing not more than 185 g: guinea fowls | 0.9¢ each |
| 0105.94.00 | Other: chickens | 2¢/kg |
| 0105.99.00 | Other: other | 2¢/kg |