0101.90.30.00 - 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 | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0101.90.30.00, specifically addresses live horses, asses, mules, and hinnies that are imported with the sole purpose of immediate slaughter. This classification is critical for customs authorities to identify animals intended for processing into meat products rather than for breeding, sport, or other non-slaughter purposes. The defining characteristic for this classification is the immediate and intended fate of the animal upon import.
Distinguishing this category from its sibling, 0101.90.40.00, lies in the explicit intent for slaughter. While both fall under "Other" live equines, 0101.90.30.00 is reserved for animals destined for the butcher. Sibling categories at this level typically differentiate based on factors like intended use, origin, or further processing stages that are not applicable here since this is a leaf node.
As a leaf node, 0101.90.30.00 has no further subcategories. Therefore, classification within this code is determined solely by the declared purpose of immediate slaughter. Importers must be prepared to provide documentation or evidence supporting this intended use to customs officials to ensure accurate classification and the application of appropriate duties and regulations.