0104.10.00.00 - Sheep

This HTS classification, 0104.10.00.00, specifically covers live sheep. This designation applies to all sheep, regardless of breed, age, or sex, intended for purposes such as slaughter, breeding, or wool production. The key defining characteristic for classification under this code is the species of the animal itself.

Within Chapter 1, which deals with live animals, this category is distinguished from its sibling, 0104.20.00.00, which exclusively covers live goats. While both are ruminant mammals, the distinct biological classifications of sheep and goats necessitate their separation for accurate customs reporting and duty assessment.

As this is a leaf node in the HTS structure, there are no further subdivisions for live sheep. Classification at this level relies on confirming the animal is indeed a sheep. Practical considerations for classification may involve visual identification and, in some instances, accompanying documentation that verifies the species.