0101.29.00.10 - Imported for immediate slaughter 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0101.29.00.10, specifically classifies live horses that are imported for the sole purpose of immediate slaughter. This implies that the animals are not intended for resale, breeding, or any other purpose other than their direct processing into meat products. The "Other" designation within the broader "Horses" category indicates that these are horses not specifically covered by any other subheading within the 0101.29 classification.
It is crucial to distinguish this category from its sibling, 0101.29.00.90, which also falls under "Horses: Other." While both cover horses not specifically enumerated elsewhere in the subheadings, 0101.29.00.10 is exclusively for those destined for immediate slaughter. The sibling category, 0101.29.00.90, would therefore encompass all other live horses not intended for slaughter, such as those imported for riding, show, breeding, or other non-slaughter purposes.
As this HTS code is a leaf node, there are no further subcategories. Classification within this code hinges on the explicit documented intent at the time of importation. Importers must ensure that the declared purpose aligns with the strict criteria of "immediate slaughter" to ensure accurate customs declaration and avoid potential penalties.