0104.20.00.00 - Goats

This HTS classification, 0104.20.00.00, specifically covers live goats. This includes all breeds of goats, whether male or female, young or mature, and regardless of their intended purpose, such as for meat, milk, fiber, or breeding. The classification applies to live animals, meaning they are not processed or prepared in any way beyond being alive.

Distinguishing this category from its sibling, 0104.10.00.00 (Sheep), is based on the fundamental biological distinction between the two species. While both are livestock animals, goats possess distinct physical characteristics and are classified separately under the Harmonized Tariff Schedule. This differentiation is crucial for accurate trade statistics and the application of specific import/export regulations that may vary between species.

As a leaf node within the HTS structure, 0104.20.00.00 does not have further subdivisions. Therefore, the focus for classification under this code is solely on ensuring the live animal is definitively identifiable as a goat and not any other animal species, including sheep. The primary criteria for classification remain the species of the live animal.