# HS code 0104.10: Sheep

> 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).

Source: https://border.bot/hs-codes/010410
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) / [0104.10](https://border.bot/hs-codes/010410)

## Key facts

- HS code: 0104.10
- Covers: Sheep
- Heading: [01.04: Live sheep and goats](https://border.bot/hs-codes/0104)
- Chapter: [01: Live animals](https://border.bot/hs-codes/01)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/010410)

## What this code covers

HS code 0104.10 covers sheep.

The legal text of the subheading is “Sheep”, in HS2022.

## What it doesn’t cover

Other goods of heading 01.04 are classified under 0104.20 (goats).

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

## 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 States](https://border.bot/countries/united-states/hs-codes/010410): 1 line, used by 1 other country

- Previous subheading: [0103.92](https://border.bot/hs-codes/010392) Other: Weighing 50kg or more
- Next subheading: [0104.20](https://border.bot/hs-codes/010420) Goats

## 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.

Machine-readable: https://border.bot/hs-codes/010410.json