HS Code for Horses (US)
PRIMARY CLASSIFICATION RESULT (US)
The primary 6-digit Harmonized System (HS) code for horses is 0101.21 (Horses, Purebred breeding animals). Under the 2026 US HTS, representative general duties are Free [Official Source].
Classification guidance note.
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 0101.21 | Horses, Purebred breeding animals | Horses, Purebred breeding animals | View 0101.21 → |
| 0101.29 | Horses, Other | Horses, Other | View 0101.29 → |
| 0101.90 | Live horses, asses, mules and hinnies, Other | Other | View 0101.90 → |
| 0205.00 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | Standard subheading classification. | View 0205.00 → |
Official Primary Sources & Authority References
USITC HTS Database ↗
USITC official Harmonized Tariff Schedule for Horses.
CBP CROSS Rulings ↗
CBP e-Rulings database for Horses classification precedents.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Horses Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Horses?
The primary 6-digit Harmonized System (HS) code for Horses is HS 0101.21 (Horses, Purebred breeding animals).
What is the US general import duty for Horses?
Under the 2026 US HTS, representative MFN general duty rates for Horses under HS 0101.21 are Free.
Are there alternative candidate subheadings for Horses?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 010121, 010129, 010190, 020500.
What mandatory import documents are required for Horses?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Horses?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Horses?
Import fees are assessed on entered customs value under destination regulations.