Key facts
- HS code
- 0104.10
- Covers
- Sheep
- Heading
- 01.04: Live sheep and goats
- Chapter
- 01: Live animals
- Edition
- HS2022
- Duty in the United States
- See its 1 line
Summary
HS code 0104.10 covers sheep. It sits in heading 01.04 (live sheep and goats) in chapter 01 (live animals). Other goods of heading 01.04 are classified under 0104.20 (goats). National tariff lines under 0104.10 are live on border.bot for the United States (1 line, also used by 1 other country).
What this code covers
HS code 0104.10 covers sheep.
The legal text of the subheading is “Sheep”, in HS2022.
How it is structured
0104.10 is a six-digit subheading. Its first two digits, 01, are the chapter; the first four, 0104, are heading 01.04; the last two, 10, identify the subheading within the heading.
Countries add their own digits after these six for their national tariff lines.
- Chapter 01
- Live animals
- Heading 01.04
- Live sheep and goats
- Subheading 0104.10
- Sheep
In other countries
National tariff lines under 0104.10 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does HS code 0104.10 cover?
HS code 0104.10 covers sheep.
Which heading and chapter is HS code 0104.10 in?
HS code 0104.10 is in heading 01.04 (live sheep and goats) in chapter 01 (live animals).
Where are goods of heading 01.04 classified when 0104.10 doesn’t fit?
Other goods of heading 01.04 are classified under 0104.20 (goats).
Which countries’ tariffs list national lines under HS code 0104.10?
National tariff lines under 0104.10 are live on border.bot for the United States (1 line, 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.