# HS heading 01.04: Live sheep and goats

> 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).

Source: https://border.bot/hs-codes/0104
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 01](https://border.bot/hs-codes/01) / [01.04](https://border.bot/hs-codes/0104)

## Key facts

- Heading: 01.04
- Description: Live sheep and goats
- Chapter: 01: Live animals
- Subheadings: 2
- Edition: HS2022

## What this code covers

HS heading 01.04 covers live sheep and goats.

It is split into 2 subheadings: 0104.10 (sheep) and 0104.20 (goats).

- [0104.10](https://border.bot/hs-codes/010410) Sheep
- [0104.20](https://border.bot/hs-codes/010420) Goats

## What it doesn’t cover

Other goods of chapter 01 are classified in its other 5 headings, listed below.

- [01.01](https://border.bot/hs-codes/0101) Live horses, asses, mules and hinnies
- [01.02](https://border.bot/hs-codes/0102) Live bovine animals
- [01.03](https://border.bot/hs-codes/0103) Live swine
- [01.05](https://border.bot/hs-codes/0105) Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
- [01.06](https://border.bot/hs-codes/0106) Other live animals

## 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 States](https://border.bot/countries/united-states/hs-codes/01): 2 lines, used by 1 other country

- Previous heading: [01.03](https://border.bot/hs-codes/0103) Live swine
- Next heading: [01.05](https://border.bot/hs-codes/0105) Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls

## 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.

Machine-readable: https://border.bot/hs-codes/0104.json