0103.92.00.10 - Imported for immediate slaughter 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No., kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 4.4¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 0103.92.00.10, specifically covers live swine, excluding swine of the equine type, that are intended for immediate slaughter. This means the animals are imported with the sole purpose of being processed for meat consumption and are not intended for breeding, resale as live animals for other purposes, or further feeding for growth. The key criterion here is the importer's declaration and intent regarding the immediate fate of the swine.
This category is distinct from its siblings, 0103.92.00.20 and 0103.92.00.91. While all fall under "Other" swine weighing 50 kg or more each, 0103.92.00.20 is reserved for "Breeding animals other than purebred breeding animals," implying an intention for reproduction. Similarly, 0103.92.00.91, designated as "Other," would encompass swine meeting the weight criteria but not intended for immediate slaughter or breeding. Therefore, the critical differentiator for 0103.92.00.10 is the declared purpose of immediate slaughter.
As a leaf node, this classification has no further subcategories. The classification is determined solely by the type of swine (excluding equine type), their individual weight (50 kg or more), and their explicitly declared intended use for immediate slaughter. Importers must ensure their documentation accurately reflects this intended purpose to ensure correct classification and compliance with customs regulations.