HS 010310 Pure-bred breeding animals
Quick Answer: Pure-bred breeding animals imported under HS 010310 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers live animals of the bovine, porcine, ovine, and caprine species that are certified by the competent authority as being of pure breed and intended for breeding. These animals are typically eligible for preferential duty treatment due to their critical role in agricultural development and herd improvement. Importers and customs brokers should ensure proper documentation, including breed certificates, is readily available to support the duty-free or preferential entry. CustomTariffs aggregates this duty information for ease of trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0103100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0103100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0103100000 | Free | — | ["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 010310 cover?
This subheading covers pure-bred animals of the bovine species, specifically those intended for breeding. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these animals must be of a recognized breed and possess the characteristics necessary for reproduction within that breed. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the animals' pedigree and suitability for breeding are paramount for classification under this code, distinguishing them from animals intended for slaughter or other purposes.
What falls outside HS 010310?
The following products are excluded from HS 010310: animals not of a pure breed, animals of a recognized breed but not specifically intended for breeding, and animals that are not of the bovine species. For instance, cattle intended for meat production (classified under HS 0102.90) or dairy production (also typically under HS 0102.90, unless specifically for pure-bred breeding) are excluded. Similarly, animals that are sick, infertile, or otherwise unsuitable for breeding purposes would not meet the criteria for this subheading.
What are common classification mistakes for HS 010310?
A common error is misinterpreting the "pure-bred" and "breeding animals" requirements. Importers may mistakenly classify animals that are of a recognized breed but are not demonstrably intended for pure-bred breeding programs, or animals that are not of a recognized pure breed. This can lead to incorrect duty assessments. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes, emphasizing the need for clear documentation of the animal's breeding status and intended use.
How should importers classify products under HS 010310?
The correct procedure for classifying pure-bred breeding animals involves obtaining and meticulously reviewing documentation that proves the animal's pure-bred status and its intended use for breeding. This includes pedigree certificates from recognized breed associations and veterinary health certificates. Importers and customs brokers must ensure these documents are readily available and accurately reflect the animal's characteristics, cross-referencing them with the specific definitions provided by the relevant customs authority, such as the USITC or EU TARIC, to confirm compliance.
How is the duty calculated for products under HS 010310?
A pure-bred breeding bull weighing 800 kg and declared at a customs value of $5,000 USD would attract a US duty of $0.00. This is because the US Harmonized Tariff Schedule (HTS) lists a Most Favored Nation (MFN) duty rate of Free (0%) for pure-bred breeding animals under HS code 0103.10. The calculation is therefore 0% × $5,000 USD = $0.00 USD. This preferential rate is contingent on the importer providing appropriate documentation proving the animal's status as a pure-bred breeding animal.
Which trade agreements reduce duties for HS 010310?
Several free trade agreements may reduce the applicable duty rate for HS 010310, including the United States-Mexico-Canada Agreement (USMCA), which offers Free entry for qualifying goods originating from Canada and Mexico. The EU's Common Customs Tariff also provides preferential rates under various agreements, often resulting in Free entry for qualifying animals from partner countries. Documentation required to claim preference typically includes a self-certified origin statement for USMCA, or an EUR.1 movement certificate for certain EU agreements, depending on the specific origin country and trade pact.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 010310, 'Pure-bred breeding animals'?
For HS code 010310, 'Pure-bred breeding animals', the Most Favored Nation (MFN) duty rate is often 0.00% ad valorem in many major economies, including the United States and the European Union. For example, under the US Harmonized Tariff Schedule (HTS), the column 1 general rate of duty is Free. Similarly, the EU's TARIC system typically lists a 0% duty for this classification. It is crucial to verify the specific duty rate applicable in the importing country's tariff schedule at the time of import, as rates can change.
What specific criteria must animals meet to be classified under HS code 010310 as 'Pure-bred breeding animals'?
To qualify for HS code 010310, animals must be pure-bred and intended for breeding purposes. 'Pure-bred' generally means the animal belongs to a breed for which the pedigree is recorded in a register maintained by a recognized breeding association or society. The importer must be able to demonstrate this through official documentation, such as a pedigree certificate or a registration document issued by the relevant national or international breed registry. The intended use as breeding stock is also a key factor.
What documentation is typically required when importing animals under HS code 010310?
When importing pure-bred breeding animals under HS code 010310, importers and customs brokers must be prepared to provide several key documents. These typically include: a valid pedigree certificate or registration papers from a recognized breed society, health certificates issued by a veterinarian in the exporting country (often including vaccination records and disease-free declarations), import permits or licenses issued by the importing country's agricultural or veterinary authorities, and a commercial invoice and bill of lading. Phytosanitary certificates may also be required depending on the animal species and origin.
How do trade agreements, such as Free Trade Agreements (FTAs), affect the duty calculation for HS code 010310?
Trade agreements can significantly impact duty rates for HS code 010310. If a country has an FTA with the exporting country, and the animals meet the rules of origin stipulated in that agreement, they may be eligible for preferential duty rates, often resulting in a 0% duty even if the MFN rate were higher. For instance, under the EU's trade agreements, imports from partner countries might benefit from reduced or eliminated duties. Importers must obtain a Certificate of Origin from the exporter to claim preferential treatment. Always consult the specific FTA text and the importing country's tariff system to confirm eligibility and required documentation.
Can you provide a concrete example of how duty is calculated for HS code 010310, assuming a non-zero duty rate?
While HS code 010310 often carries a 0% duty, let's illustrate a hypothetical calculation. Suppose a country's tariff schedule imposes a 2% ad valorem duty on pure-bred breeding animals, and an importer brings in 10 pure-bred horses valued at $5,000 each. The total value of the shipment is 10 horses * $5,000/horse = $50,000. The import duty would be calculated as: Duty = Duty Rate × Value. In this hypothetical scenario: Duty = 2.00% × $50,000 = 0.02 × $50,000 = $1,000. Therefore, the total duty payable would be $1,000. Remember to always verify the applicable duty rate and whether it's ad valorem (based on value) or specific (per unit), or a combination.