HS 010129 Other
Quick Answer: Horses imported under HS 010129 enter the UK at 10.00%, the EU at 11.50%, and the US at 20% (MFN rate). This code specifically covers "other" horses, meaning those not falling under the preceding subheadings of HS 0101, such as pure-bred breeding animals. Importers should verify the specific breed and intended use to ensure correct classification, as different types of horses may have distinct tariff treatments. According to CustomTariffs data, while the US rate is substantial, other jurisdictions also impose significant duties. Careful attention to the precise description and any required veterinary or breeding certificates is crucial for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0101290000 | — | — | — |
| 0101291000 | — | — | — |
| 0101299000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0101291000 | — | — | — |
| 0101299000 | 11.50 % | — | — |
| 0101290000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 01012900 | Free | — | — |
| 0101290010 | — | — | ["No."] |
| 0101290090 | — | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 010129 cover?
This subheading covers "Other" horses, asses, and mules, live, excluding those specifically listed under HS 010121 (pure-bred breeding animals) and HS 010122 (asses and mules). According to the WCO Harmonized System Nomenclature, this category is for equidae not meeting the criteria for pure-bred breeding animals or for asses and mules. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database confirm this residual classification for live equidae not otherwise specified, ensuring a comprehensive coverage of all live horses, asses, and mules.
What falls outside HS 010129?
The following products are excluded from HS 010129: pure-bred breeding animals of the equine species (HS 010121), and asses and mules (HS 010122). Therefore, live horses that are not pure-bred breeding animals, and live asses and mules are classified under their respective subheadings. For instance, a live donkey intended for work would fall under HS 010122, not HS 010129, and a pure-bred stallion for breeding would be classified under HS 010121.
What are common classification mistakes for HS 010129?
A common error is misclassifying live equidae based on their intended use rather than their specific characteristics as defined by the HS. For example, classifying a pure-bred horse not intended for breeding under HS 010129 instead of HS 010121, or incorrectly classifying asses and mules under this "other" category. This often arises from not carefully reviewing the explanatory notes and the specific definitions provided in General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 010129?
The correct procedure for classifying live equidae under HS 010129 involves first determining if the animal is a pure-bred breeding animal (HS 010121) or an ass or mule (HS 010122). If it does not fit these specific categories, and is a live horse, ass, or mule, then HS 010129 is the appropriate subheading. Importers and customs brokers must consult official tariff schedules like the USITC HTS or EU TARIC and consider any specific national interpretations or rulings to ensure accurate classification.
How is the duty calculated for products under HS 010129?
A live horse weighing 500 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) rate of 2.5% ad valorem, applied to the declared value. The calculation is: 2.5% of $2,500 = $62.50. However, if there is a specific per-unit duty, for example, $0.50 per kg, the duty would be $0.50/kg * 500 kg = $250.00. The higher of the two duties would apply. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 010129?
Several free trade agreements may reduce the applicable duty rate for HS 010129, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating horses from Canada and Mexico can enter the US duty-free. To claim this preference, a valid origin declaration or certificate is required, depending on the specific requirements of US Customs and Border Protection. Other agreements may offer reduced rates for originating goods from specific countries, necessitating a review of the relevant trade agreement and its documentation requirements.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 010129, covering 'Other' horses, asses, and mules?
The Most Favored Nation (MFN) duty rate for HS code 010129 can vary. For example, under the US tariff schedule, the MFN rate is 3.5% ad valorem. However, preferential rates may apply under trade agreements. For instance, imports from Canada or Mexico under USMCA might have a 0% duty rate. It is crucial to consult the specific tariff schedule of the importing country and any applicable trade agreements for the precise duty rate.
How is the duty calculated for imports classified under HS 010129?
The duty for HS code 010129 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if a shipment of horses valued at $10,000 is imported into the United States and is subject to the MFN duty rate of 3.5%, the import duty would be $10,000 * 0.035 = $350. Always ensure the customs value is correctly determined according to the importing country's valuation rules.
What documentation is typically required for importing live horses (HS 010129) and how does it relate to customs clearance?
Importing live animals like horses under HS code 010129 requires specific documentation beyond standard customs declarations. This often includes health certificates issued by the exporting country's veterinary authorities, import permits from the importing country's animal health agency (e.g., USDA APHIS in the US), and potentially proof of origin for preferential duty claims. Failure to provide complete and accurate documentation can lead to delays, penalties, or refusal of entry.
Are there specific trade agreements that significantly impact the duty rates for HS code 010129?
Yes, trade agreements can significantly reduce or eliminate duties for HS code 010129. For example, the United States-Mexico-Canada Agreement (USMCA) generally provides for duty-free treatment on qualifying goods, including live horses, between the member countries. Importers should verify if their goods meet the rules of origin requirements under applicable trade agreements to benefit from preferential duty rates.
What are the key criteria to ensure correct classification under HS 010129, 'Other' horses, asses, and mules?
HS code 010129 is a residual category. It applies to horses, asses, and mules that are not pure-bred for breeding (HS 010121). Therefore, the primary classification criterion is whether the animal is a horse, ass, or mule and if it does not fall under any more specific subheading. For example, if importing a non-pure-bred horse for riding or other general purposes, and it does not fit a more specific description, it would be classified under 010129. Consulting the Explanatory Notes to the Harmonized System and the importing country's tariff schedule is essential for accurate classification.