0104 - Live sheep and goats:

Chapter 01 of the Harmonized Tariff Schedule (HTS) encompasses live animals. Within this chapter, heading 0104 specifically pertains to live sheep and live goats. This classification distinguishes them from other major livestock categories such as horses, bovine animals, swine, and poultry, all of which are assigned to separate headings within Chapter 01. The primary criterion for inclusion in 0104 is the species of the animal.

Heading 0104 is further subdivided to differentiate between sheep and goats, reflecting their distinct biological classifications and potential uses in international trade. The subheading 0104.10.00.00 covers live sheep, while 0104.20.00.00 is designated for live goats. These subcategories allow for more granular tracking and tariff application based on the specific type of ovine or caprine animal being imported or exported.