HTS 0104Live sheep and goats

Product or HTS code

Rate lines2

Code	Description	General	Special	Column 2	Units	Calculate
0104.10.00.00	0104.10.00.00SheepGeneral Free · Column 2 $3/head · No., kg	Free		$3/head	No., kg
0104.20.00.00	0104.20.00.00GoatsGeneral 68¢/head · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG) · Column 2 $3/head · No.	68¢/head	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG)	$3/head	No.

2026 HTS Revision 21 (October 9, 2026)

Duty by country of origin

Rate line	Canada99.5% of imports	United Kingdom0.5% of imports
0104.10.00.00Sheep	10%9903.05.29	10%9903.05.81
0104.20.00.00Goats	From 10%9903.05.29Plus 68¢/head	From 10%9903.05.81Plus 68¢/head

Total duty on a $10,000 ocean shipment entered 2026-10-13, before customs fees. Origins are the leading sources of US imports under this heading in 2025 (US Census Bureau).