# HS heading 01.04: Live sheep and goats

> 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).

Source: https://staging.border.bot/hs-codes/0104
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 01](https://staging.border.bot/hs-codes/01) / [01.04](https://staging.border.bot/hs-codes/0104)

## Key facts

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

## 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).

- [0104.10](https://staging.border.bot/hs-codes/010410) Sheep
- [0104.20](https://staging.border.bot/hs-codes/010420) Goats

## What it doesn’t cover

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

- [01.01](https://staging.border.bot/hs-codes/0101) Live horses, asses, mules and hinnies
- [01.02](https://staging.border.bot/hs-codes/0102) Live bovine animals
- [01.03](https://staging.border.bot/hs-codes/0103) Live swine
- [01.05](https://staging.border.bot/hs-codes/0105) Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
- [01.06](https://staging.border.bot/hs-codes/0106) Other 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.

- Previous heading: [01.03](https://staging.border.bot/hs-codes/0103) Live swine
- Next heading: [01.05](https://staging.border.bot/hs-codes/0105) Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls

## 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.

Machine-readable: https://staging.border.bot/hs-codes/0104.json