HTS chapter · section I
Chapter 05
Live animals; animal products
Chapter 05 of the Harmonized Tariff Schedule sits in section I (live animals; animal products). It has 9 headings and 21 eight-digit tariff lines.
15 of its 20 lines with a percentage rate are duty-free at the general rate (75%) and 5 are dutiable, from duty-free up to 5.1%. The median line pays duty-free.
The spread of 5.1 percentage points between the cheapest and dearest lines makes misclassification expensive here.
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 most finely divided heading is 0511 (animal products not elsewhere specified or included; dead animals of chapter 1…), with 7 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
4 of its 9 headings are entirely duty-free at the general rate, including 0504 (guts, bladders and stomachs of animals…), 0506 (bones and horn-cores, unworked, defatted…) and 0507 (ivory, tortoise-shell, whalebone and…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 0501 | Human hair, unworked, whether or not washed or scoured; waste of human hair | 1 | 0 | 1.4% |
| 0502 | Pigs', hogs' or boars' bristles and hair; badger hair and other brushmaking hair; waste of such bristles or hair | 2 | 1 | duty-free |
| 0504 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked | 1 | 1 | duty-free |
| 0505 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked… | 3 | 2 | duty-free |
| 0506 | Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products | 2 | 2 | duty-free |
| 0507 | Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder… | 2 | 2 | duty-free |
| 0508 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or… | 1 | 1 | duty-free |
| 0510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical… | 2 | 1 | 2.55% |
| 0511 | Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption | 7 | 5 | duty-free |