LIVE HORSES
 


Having determined that live horses are covered in tariff heading "01.01", the tariff subheading level is considered next.

Tariff subheadings are indicated by dashes and 6- to 8-digits Code.

Under tariff heading "01.01", the first one-dash subheading reads "Horses".

Under this one-dash subheading are two-dash subheadings (0101.21.00 and 0101.29.00):

01.01

0101.21.00
0101.29.00
Live horses, asses, mules and hinnies.
- Horses
- - Pure-bred breeding animals
- - Other

 
Hence live horses are classified under:

(1)    0101.21.00, if pure-bred for breeding, or

(2)    0101.29.00, if other than pure-bred for breeding

 
Date of Last Revision: September 2017
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