Key facts
- Heading
- 01.04
- Description
- Live sheep and goats
- Chapter
- 01: Live animals
- Subheadings
- 2
- Edition
- HS2022
Summary
HS heading 01.04 covers live sheep and goats. It is in chapter 01 (live animals). It is split into 2 subheadings: 0104.10 (sheep) and 0104.20 (goats). National tariff lines under heading 01.04 are live on border.bot for the United States (2 lines, also used by 1 other country).
What it doesn’t cover
Other goods of chapter 01 are classified in its other 5 headings, listed below.
How it is structured
Heading 01.04 is one of 6 headings in chapter 01. Its first two digits, 01, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (0104.10, 0104.20).
In other countries
National tariff lines under heading 01.04 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
What does HS heading 01.04 cover?
HS heading 01.04 covers live sheep and goats.
Which chapter is HS heading 01.04 in?
HS heading 01.04 is in chapter 01 (live animals).
How many subheadings does HS heading 01.04 have?
HS heading 01.04 has 2 subheadings: 0104.10 (sheep) and 0104.20 (goats).
Which countries’ tariffs list national lines under HS heading 01.04?
National tariff lines under heading 01.04 are live on border.bot for the United States (2 lines, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.