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HS heading 01.04: Live sheep and goats

Last updated

Key facts

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

Summary

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).

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).

What it doesn’t cover

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

  • 01.01Live horses, asses, mules and hinnies
  • 01.02Live bovine animals
  • 01.03Live swine
  • 01.05Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
  • 01.06Other 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

No national tariff lines under heading 01.04 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.

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).

Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 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.

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