Live sheep and goats — HTS 0104
Live sheep and goats
Chapter 01 › Heading 0104
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 0104 is a four-digit product category for live sheep and live goats. It groups these live animals together based on what the goods are, rather than products made from them, such as meat, hides, wool, or dairy products, which are classified in other headings.
To reach the correct eight-digit HTSUS code, start with the animal type and then follow the available subheadings and statistical provisions. For this heading, the key distinction may be the kind of live animal and other specified characteristics—not necessarily a material. Read the full eight-digit description, unit of quantity, and any applicable notes before choosing a code. A customs broker or classification specialist may be needed when the facts or intended use are unclear.
What to check
- Confirm that the shipment contains live sheep or goats, not meat, wool, hides, milk, embryos, or another animal product.
- Identify the animal precisely, including whether it is a sheep or goat and any characteristic named by the applicable subheading.
- Read the complete eight-digit HTSUS description and relevant section, chapter, and heading notes; do not classify from the four-digit heading alone.
- Check the required statistical unit, country-of-origin rules, permits, veterinary requirements, and other agency controls separately from tariff classification.
- Keep supporting records such as animal descriptions, health documents, invoices, and purchase terms, and ask a customs broker to review unusual cases.
HTS heading 0104 summary
Live sheep and goats is a 4-digit product category containing 2 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 0104.10.00.00 👉 | Sheep | Free | — | $3/head |
| 0104.20.00.00 👉 | Goats | 68¢/head | Free | $3/head |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 0104?
Live sheep and goats. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.