HS 010290 Other
Quick Answer: Live bovine animals, excluding pure-bred breeding animals, imported under HS 010290 enter the UK with rates ranging from 0.00% to 10.00% plus a specific charge, the EU with rates from 0.00% to 10.20% plus a specific charge, and the US at 1¢/kg or 5.5¢/kg, with some countries receiving duty-free entry. This classification specifically covers bovine animals not otherwise specified in heading 0102, such as those intended for slaughter or general farming purposes. Importers should be aware of potential additional charges and country-specific preferential rates. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0102900000 | — | — | — |
| 0102902000 | 0.00 % | — | — |
| 0102909100 | 10.00 % + 77.00 GBP / 100 kg | — | — |
| 0102909110 | 10.00 % + 77.00 GBP / 100 kg | — | — |
| 0102909190 | 10.00 % + 77.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0102909100 | 10.20 % + 93.10 EUR / 100 kg | — | — |
| 0102909190 | 10.20 % + 93.10 EUR / 100 kg | — | — |
| 0102900000 | — | — | — |
| 0102902000 | 0.00 % | — | — |
| 0102909110 | 10.20 % + 93.10 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0102900000 | 1¢/kg | Free (17 programs) | ["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 0102.90?
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?
What products does HS 010290 cover?
This subheading covers live bovine animals, excluding pure-bred breeding animals of heading 0102.10. According to the World Customs Organization's Harmonized System Nomenclature, this includes cattle of all ages and sexes that are not specifically entered as pure-bred for breeding purposes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing animals intended for slaughter, dairy production, or other general agricultural uses, provided they do not meet the stringent criteria for pure-bred breeding stock.
What falls outside HS 010290?
The following products are excluded from HS 010290: pure-bred breeding animals of heading 0102.10, which are specifically identified as such and intended for reproduction. Also excluded are bovine animals that have been processed beyond live status, such as meat (heading 0201), milk (heading 0401), or hides and skins (heading 4101). Animals of other species, like sheep (heading 0104) or goats (heading 0104), are also classified under different headings and do not fall within the scope of 0102.90.
What are common classification mistakes for HS 010290?
A common error is misclassifying pure-bred breeding animals under 0102.90 when they should be classified under 0102.10. This often occurs when importers do not possess or properly present the necessary documentation, such as pedigree certificates, to substantiate the pure-bred breeding status. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, and where applicable, by the terms of the following subheadings. Failure to adhere to these specific definitional requirements leads to misclassification.
How should importers classify products under HS 010290?
The correct procedure for classifying live bovine animals under HS 010290 involves first determining if the animals are pure-bred breeding animals. If they are not, and are intended for other purposes, they fall under 0102.90. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to confirm the exact scope and any specific national subdivisions. Accurate documentation regarding the animal's origin, purpose, and breed is crucial for compliance.
How is the duty calculated for products under HS 010290?
A shipment of 100 head of live cattle for slaughter, with a declared customs value of $50,000 USD, would attract a US duty of $5,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($50,000 USD × 10% = $5,000.00). This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 0102.90.00.00.
Which trade agreements reduce duties for HS 010290?
Several free trade agreements may reduce the applicable duty rate for HS 010290, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying originating cattle from Canada and Mexico. The African Growth and Opportunity Act (AGOA) may also offer preferential rates for originating goods from eligible African countries, often resulting in duty-free status. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific AGOA certificate of origin, depending on the agreement and the exporting country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 010290, 'Other' cattle?
Import duty rates for HS code 010290, which covers 'Other' cattle (meaning not pure-bred breeding animals), vary significantly by country and trade agreement. For example, the United States applies a 0.00% duty rate. The United Kingdom's standard rate is 10.00% + 77.00 GBP / 100 kg. The European Union's rate is 10.20% + 93.10 EUR / 100 kg. These are the Most Favored Nation (MFN) rates and can be superseded by preferential rates under trade agreements.
How is the duty calculated for HS code 010290 when it's not a simple ad valorem rate?
For rates that include a specific duty component, like the UK's 10.00% + 77.00 GBP / 100 kg, the total duty is a combination of a percentage of the value and a per-unit charge. For instance, if you import 100 kg of cattle valued at 500 GBP, the duty would be (10.00% of 500 GBP) + (77.00 GBP / 100 kg * 100 kg) = 50 GBP + 77.00 GBP = 127.00 GBP. Always consult the specific country's tariff schedule for the precise calculation method and applicable rates.
What documentation is typically required for importing cattle under HS code 010290?
Importing live animals, including cattle classified under HS 010290, requires stringent documentation. This generally includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Crucially, importers must also provide health certificates issued by the competent veterinary authorities of the exporting country, confirming the animals are free from disease and meet the importing country's sanitary and phytosanitary (SPS) requirements. Specific import permits may also be necessary.
Which trade agreements offer preferential duty rates for HS code 010290?
Several trade agreements can provide preferential duty rates for cattle under HS code 010290. For example, under the EU's Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs), certain developing countries may benefit from reduced or zero duties. In the UK, agreements like the one with Australia (AU) can offer preferential rates, often listed as 'Free (A+...)' in tariff schedules. Importers should verify the specific preferential rates applicable to their origin country and the destination country's tariff database (e.g., EU TARIC, UK Trade Tariff) to confirm eligibility and rates.
What are the classification criteria to ensure cattle fall under HS code 010290 'Other' rather than other subheadings of 0102?
HS code 0102 specifically covers 'Live bovine animals, including buffalo'. Subheading 0102.21 covers pure-bred breeding animals. Therefore, HS code 010290 'Other' applies to all live bovine animals, including buffalo, that are not pure-bred breeding animals. This typically includes animals intended for slaughter, dairy production (if not pure-bred), or other purposes where their genetic purity for breeding is not the primary classification factor. Verification often relies on the importer's declaration and supporting documentation from the exporter regarding the animal's intended use and breed characteristics.