HS 104 — Sheep and goats; live
Harmonized System heading · Chapter 01 Live animals
HS Code
4-digit heading
Chapter 01
Chapter 01 Live animals
Typical duty
By subheading & market
What HS 104 covers
Live animals (other than fish and crustaceans), including horses, bovine, swine, sheep, goats and poultry.
Classification notes
Classification hinges on species and live vs processed state; live animals stay in Ch.1 while their meat moves to Ch.2.
Back to Chapter 01
Frequently asked questions about HS 104
What is HS 104?
Sheep and goats; live is a 4-digit Harmonized System (HS) heading under Chapter 01 (Live animals). It groups goods before national 6-digit subheadings.
Which products are classified under HS 104?
Sheep and goats; live covers the products described by this heading. To classify a specific good, determine the precise 6-digit HS subheading, since rates and rules apply at the subheading level.
How do I find the import duty for HS 104 goods?
Identify the 6-digit subheading for your product, then check the MFN rate and any preferential rate for your destination market (e.g. China, the United States, the EU). 169e’s country tariff pages list rates per HS chapter.
What should I watch for when classifying HS 104 products?
Classification hinges on species and live vs processed state; live animals stay in Ch.1 while their meat moves to Ch.2.