Horses, asses, mules and hinnies; live
In plain English
This heading covers live horses, asses, mules, and hinnies. The goods are divided based on species and breeding status. Horses are separated into pure-bred breeding animals and other live horses. Asses, mules, and hinnies are listed as distinct categories of live animals.
6-digit subheadings (4)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 01 classification notes
Frequent misclassification in this chapter
Live ornamental fish fall under Chapter 01 heading 0106; tropical-fish kits sometimes misdeclared under Chapter 05 (products of animal origin) or Chapter 95 (toys) — check 0106.19 for most mammals and 0301.11 for live ornamental freshwater fish.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database