HS 010190 Other

Quick Answer: Horses and other equidae imported under HS 010190 enter the UK at 10.00%, the EU at 10.90%, and the US at rates of Free or 4.5% ad valorem. This residual classification applies to live horses, asses, and mules that are not specifically covered by preceding headings within Chapter 01, such as purebred breeding animals. Importers and customs brokers should verify the specific product description against the relevant jurisdiction's tariff schedule to ensure accurate classification and duty assessment. CustomTariffs aggregates this data, highlighting potential duty variations across major trading blocs.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0101900000 10.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0101900000 10.90 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0101903000 Free — ["No."]
010190 — — —
0101904000 4.5% Free (17 programs) ["No."]

Special rates available under trade agreements including USMCA, KORUS, GSP.

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.

Which Trade Agreements Reduce Duties for HS 0101.90?

Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 010190 cover?

This subheading covers live equidae, other than horses and asses, and mules and hinnies. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for animals of the horse family (Equidae) not specifically listed under HS 0101.21 (pure-bred breeding animals) or 0101.29 (other horses and asses). For example, this would include zebras and other wild equidae not intended for breeding purposes. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad inclusion for all live equidae not otherwise specified.

What falls outside HS 010190?

The following products are excluded from HS 010190: live horses, live asses, and live mules and hinnies, which are classified under HS 0101.21 or 0101.29. Additionally, any products that are not live animals, such as meat of equidae (Chapter 02) or animal products not elsewhere specified (Chapter 05), are also excluded. For instance, a zebra hide would be classified under Chapter 41, not Chapter 01.

What are common classification mistakes for HS 010190?

A common error is misclassifying live equidae based on their intended use rather than their species and whether they are specifically excluded by other subheadings. For example, classifying a pure-bred breeding horse under 010190 instead of 0101.21, or classifying a donkey under 010190 instead of 0101.29, would be incorrect. Adherence to General Interpretative Rule 1 and 3 is crucial to ensure the correct classification based on the most specific heading and subheading.

How should importers classify products under HS 010190?

The correct procedure for classifying live equidae under HS 010190 involves first determining if the animal is a horse, ass, mule, or hinny. If it is not one of these, and it is a live equidae, then it falls into this residual category. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and verify the exact definition of HS 0101.90 to ensure accurate declaration, especially when dealing with less common equidae species.

How is the duty calculated for products under HS 010190?

A shipment of 5 zebras, with a declared customs value of $25,000 USD, would attract a US duty of $2,500 USD. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate for HS 0101.90, which is 10% ad valorem. The calculation is $25,000 (declared value) × 0.10 (duty rate) = $2,500 (duty amount). This rate applies to imports from countries not benefiting from preferential trade agreements.

Which trade agreements reduce duties for HS 010190?

Several free trade agreements may reduce the applicable duty rate for HS 010190, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. For imports into the European Union, agreements with countries like the United Kingdom may also offer preferential rates, potentially Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK trade, depending on the specific agreement and origin country.

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Which HS Codes Are Related?

HS 010129 HS 010690 HS 010290 HS 090190 HS 010619 HS 190190

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What specific types of animals fall under HS code 010190, 'Other'?

HS code 010190 covers live animals of the genus Equus (horses, asses, and mules) that are not purebred breeding animals (covered under 0101.21 and 0101.29). This typically includes animals intended for slaughter, draft purposes, or other non-breeding uses. It's crucial to ensure the animal does not meet the criteria for purebred breeding stock to correctly use this classification.

What are the typical import duty rates for HS code 010190 in major markets like the US, EU, and UK?

Duty rates for HS code 010190 vary significantly by country. For example, in the United States, the Most Favored Nation (MFN) duty rate is often Free. In the European Union, under TARIC, the rate can be 0% ad valorem. The UK Trade Tariff also lists a 0% duty rate for this classification. However, it is imperative to consult the specific tariff schedule of the importing country at the time of import, as rates can change and preferential agreements may apply.

How is the import duty for HS code 010190 calculated if a duty were applicable?

While many major markets have a Free MFN rate for 010190, if a duty were applicable (e.g., under specific trade agreements or for certain countries), it would typically be calculated on an ad valorem basis (a percentage of the value of the goods) or a specific rate per head. For instance, if an importer brought in 10 mules valued at $500 each, and a hypothetical duty rate of 4.5% ad valorem applied, the calculation would be: Total Value = 10 mules * $500/mule = $5,000. Duty = 4.5% of $5,000 = $225. It is essential to verify the applicable duty basis (ad valorem, specific, or compound) with the customs authority.

What documentation is typically required for importing live animals under HS code 010190?

Importing live animals, including those classified under 010190, requires extensive documentation beyond standard customs declarations. This typically includes health certificates issued by the veterinary authorities of the exporting country, import permits from the destination country's animal health agency, proof of origin, and potentially CITES permits if the species is regulated. Importers must coordinate closely with the exporting country's veterinary services and the importing country's agricultural and customs authorities well in advance of shipment.

Do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 010190?

Yes, trade agreements can significantly impact duty rates. For example, if an animal classified under 010190 originates from a country with a Free Trade Agreement (FTA) with the importing nation, it may qualify for preferential duty rates, often resulting in duty-free entry even if the MFN rate is not Free. To claim preferential treatment, importers must possess a valid Certificate of Origin or other proof of origin documentation as stipulated by the specific trade agreement. Always verify the origin of the goods and the terms of applicable FTAs.