HS 010239 Other
Quick Answer: Live bovine animals, excluding pure-bred breeding animals, imported under HS 010239 enter the UK at 10.00% + 77.00 GBP / 100 kg, the EU at 10.20% + 93.10 EUR / 100 kg, and the US at 1¢/kg for certain origins or 5.5¢/kg for others. This classification specifically covers other live bovine animals not otherwise specified, such as cattle not intended for breeding. Importers should be aware of potential additional duties, veterinary inspections, and country-specific import restrictions. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0102390000 | — | — | — |
| 0102391000 | 10.00 % + 77.00 GBP / 100 kg | — | — |
| 0102391010 | 10.00 % + 77.00 GBP / 100 kg | — | — |
| 0102391090 | 10.00 % + 77.00 GBP / 100 kg | — | — |
| 0102399000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0102390000 | — | — | — |
| 0102391000 | 10.20 % + 93.10 EUR / 100 kg | — | — |
| 0102391010 | 10.20 % + 93.10 EUR / 100 kg | — | — |
| 0102391090 | 10.20 % + 93.10 EUR / 100 kg | — | — |
| 0102399000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 01023900 | 1¢/kg | Free (17 programs) | — |
| 0102390010 | — | — | ["No.","kg"] |
| 0102390024 | — | — | ["No.","kg"] |
| 0102390028 | — | — | ["No.","kg"] |
| 0102390034 | — | — | ["No.","kg"] |
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 0102.39?
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?
What products does HS 010239 cover?
This subheading covers other live bovine animals, not specified elsewhere within heading 0102. According to the World Customs Organization (WCO) Harmonized System Nomenclature, heading 0102 specifically pertains to live bovine animals. Subheading 0102.39, as defined by official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, encompasses all bovine animals not falling under the more specific categories of pure-bred breeding animals or other live bovine animals of the species Bos indicus. This includes a wide range of cattle intended for purposes other than breeding, such as those for meat production or dairy, that do not meet the strict criteria for pure-bred breeding animals.
What falls outside HS 010239?
The following products are excluded from HS 010239: live bovine animals of the species Bos taurus and Bos indicus that are specifically identified as pure-bred breeding animals, which are classified under 0102.21 or 0102.31 respectively. Also excluded are other live bovine animals of the species Bos indicus, which are classified under 0102.31. For instance, animals intended for immediate slaughter, even if they are of a recognized breed, would typically fall under this subheading, whereas animals certified for breeding purposes would be classified elsewhere. The distinction hinges on the intended use and official certification.
What are common classification mistakes for HS 010239?
A common error is misclassifying animals intended for slaughter as breeding animals, or vice versa, without proper documentation. This often arises from a misunderstanding of the specific criteria for "pure-bred breeding animals" as defined in the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1 and GRI 3. Importers may also incorrectly classify other bovine species, such as buffalo, which are covered under different headings within Chapter 01. Ensuring accurate documentation regarding the animal's breed, purpose, and origin is crucial to avoid these mistakes.
How should importers classify products under HS 010239?
The correct procedure for classifying live bovine animals under HS 010239 involves a thorough review of the animal's characteristics and intended use. Importers and customs brokers must first determine if the animal qualifies as a pure-bred breeding animal, referencing official breed registries and veterinary certificates. If it does not meet these specific criteria, and it is a bovine animal not otherwise specified, then 010239 is the appropriate classification. Verification against the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential for final confirmation.
How is the duty calculated for products under HS 010239?
A shipment of 10 live dairy heifers, weighing a total of 5,000 kg and declared at a customs value of $15,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($15,000 USD × 0.05 = $750.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 010239. Note that specific quantities or weights might also be subject to specific duties in some jurisdictions.
Which trade agreements reduce duties for HS 010239?
Several free trade agreements may reduce the applicable duty rate for HS 010239. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating live bovine animals from Canada and Mexico may enter the United States duty-free. Similarly, the EU's Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific (ACP) countries can offer preferential access, often resulting in a duty rate of "Free." To claim these preferences, importers typically require a self-certified origin statement or a specific movement certificate, such as the EUR.1 certificate for EU preferences, depending on the agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 010239 (Other bovine animals, live)?
The duty rates for HS code 010239 vary significantly by importing country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 10.20% + 93.10 EUR / 100 kg. The United Kingdom has a duty rate of 10.00% + 77.00 GBP / 100 kg. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable rates, as these can include ad valorem (percentage of value) and specific duties (per unit of weight or quantity), as well as potential preferential rates under trade agreements. For instance, the USITC Tariff Tool and the UK Trade Tariff are authoritative sources.
How is the duty calculated for HS code 010239, considering its mixed duty structure?
The duty calculation for HS code 010239 often involves both an ad valorem component (percentage of the value of the goods) and a specific component (based on weight). For example, if importing into the UK with a value of £10,000 and a weight of 5,000 kg, and the duty rate is 10.00% + 77.00 GBP / 100 kg: The ad valorem duty would be 10.00% of £10,000 = £1,000. The specific duty would be (5,000 kg / 100 kg) * 77.00 GBP = 50 * 77.00 GBP = £3,850. The total duty would be £1,000 + £3,850 = £4,850. Always verify the exact rate structure and currency for the importing country.
What are the classification criteria for goods falling under HS code 010239?
HS code 010239 is a residual category within Chapter 01, which covers live animals. Specifically, it falls under heading 0102 for live bovine animals. This code, '010239 - Other,' is used for live bovine animals that do not meet the specific criteria of other subheadings within 0102. This typically includes animals not specifically listed by age, sex, or purpose (e.g., pure-bred breeding animals, or animals for specific slaughter categories). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance, but ultimately, the classification depends on whether the animal fits the description of a more specific subheading. If it is a live bovine animal and not otherwise specified, it falls here.
Which trade agreements commonly offer preferential duty rates for HS code 010239?
Several trade agreements can provide preferential duty rates for live bovine animals under HS code 010239. For instance, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer reduced or zero duties for qualifying goods originating from Canada or Mexico. The EU has numerous Economic Partnership Agreements (EPAs) and Association Agreements with various countries that could impact duties. The UK, post-Brexit, has established its own set of Free Trade Agreements (FTAs). Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement to claim preferential treatment. Checking the preferential tariff sections of the USITC, EU TARIC, or UK Trade Tariff is essential.
What documentation is typically required for importing live bovine animals under HS code 010239?
Importing live animals, including those classified under HS code 010239, requires comprehensive documentation to ensure compliance with animal health, welfare, and customs regulations. Essential documents typically include: a commercial invoice, a packing list, a bill of lading or air waybill, a certificate of origin (especially if claiming preferential duties), and crucially, an import permit or license issued by the competent veterinary or agricultural authority of the importing country. Health certificates issued by the exporting country's veterinary authorities, attesting to the animals' health status and freedom from disease, are mandatory. Quarantine arrangements may also need to be pre-approved. Customs brokers play a vital role in ensuring all specific import requirements are met.