HS 988001 Classified in Chapter 01
Quick Answer: Products classified under HS code 988001, which refers to goods classified in Chapter 01 of the Harmonized System, enter the United Kingdom at rates not readily available in sample data. This specific code is a placeholder or a reference within certain tariff systems, indicating that the actual classification and duty rate will be determined by the specific product falling under Chapter 01 of the Harmonized System, which covers live animals. Importers and customs brokers must consult the detailed UK Trade Tariff for the precise classification and applicable duty for live animals. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880010000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880010000 | — | — | — |
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 988001 cover?
This subheading covers products classified within Chapter 01 of the Harmonized Commodity Description and Coding System (HS). According to the World Customs Organization (WCO) HS Nomenclature and as reflected in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC, Chapter 01 specifically pertains to "Live animals." This includes a broad range of live animals such as domestic animals (e.g., cattle, sheep, swine, horses), poultry, and other animals intended for food, breeding, or other specific purposes, provided they meet the criteria for live animal classification.
What falls outside HS 988001?
The following products are excluded from HS 988001, which is designated for live animals under Chapter 01. This exclusion encompasses products that are no longer alive, such as meat, fish, or dairy products, which are classified in subsequent chapters. Additionally, products such as animal semen, embryos, or animal products intended for pharmaceutical use, even if derived from live animals, are typically classified elsewhere in the HS nomenclature, often in Chapters 30 or 31, depending on their specific nature and intended use.
What are common classification mistakes for HS 988001?
A common error is misclassifying live animals based on their intended use rather than their inherent nature as live specimens. For instance, animals intended for immediate slaughter might be mistakenly classified as food products rather than live animals under Chapter 01. Furthermore, confusion can arise with products like animal feed, which is classified under Chapter 23, or animal by-products, which fall under different HS chapters. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, is crucial for accurate classification.
How should importers classify products under HS 988001?
The correct procedure for classifying products under HS 988001 involves a thorough examination of the product's characteristics to ensure it is a live animal. Importers and customs brokers must consult the official HS Nomenclature and the relevant national tariff schedule, such as the USITC HTS or EU TARIC, to confirm the specific scope of Chapter 01. This includes verifying that the animal is alive at the time of import and not processed or intended for immediate processing into a non-live product.
How is the duty calculated for products under HS 988001?
A shipment of 100 live breeding sheep, declared at a customs value of $20,000 USD, would attract a US duty of $1,000 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for live sheep (HTS subheading 0104.10.0000). The calculation is: 5.0% × $20,000 USD = $1,000 USD. This rate applies if no preferential trade agreement is invoked.
Which trade agreements reduce duties for HS 988001?
Several free trade agreements may reduce the applicable duty rate for HS 988001, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, live cattle originating from Canada or Mexico can enter the United States duty-free, provided the importer possesses a valid USMCA certification of origin. Similarly, the EU's Common Commercial Policy may offer preferential rates for live animals from countries with Association Agreements, often requiring an EUR.1 movement certificate for proof of origin.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the primary purpose of HS code 988001, and what does 'Classified in Chapter 01' signify?
HS code 988001 is a special statistical or administrative code, often used in specific national tariff systems, rather than a Harmonized System (HS) code for product classification. The notation 'Classified in Chapter 01' indicates that this code is intended for statistical tracking or administrative purposes related to goods that would otherwise be classified under Chapter 01 of the Harmonized System, which covers live animals. It does not represent a product category itself but rather a way to track specific types of transactions or movements involving live animals.
Are there specific import duties associated with HS code 988001?
HS code 988001 typically does not have its own set of specific import duties. As it's a statistical or administrative code, the actual duty rates applied to goods falling under this code would be determined by the HS classification of the actual product being imported, which, based on the 'Classified in Chapter 01' note, would be a live animal. For example, if live bovine animals are imported, the duty rate for live bovine animals (e.g., under HS code 0102) would apply, not a rate for 988001 itself. Importers must consult the tariff schedule of the importing country for the specific HS code of the live animal.
How is the duty calculated for goods that might be associated with HS code 988001?
The duty calculation for goods associated with HS code 988001 depends entirely on the actual HS classification of the live animal being imported and the duty rate applicable to that specific classification in the importing country. For instance, if live horses (HS code 0101) are imported into the United States and are subject to a 0% MFN (Most Favored Nation) duty rate, and there are no other applicable duties or fees, the calculation would be: Duty = (Value of Horses × 0%) = $0. However, if a specific fee or tax applies, that would be calculated separately based on its own rules.
What documentation is typically required when importing goods that might be tracked under HS code 988001?
When importing live animals, which are the subject matter indicated by 'Classified in Chapter 01' associated with 988001, standard documentation includes a commercial invoice, packing list, bill of lading or air waybill, and import permits or licenses from relevant authorities (e.g., USDA APHIS in the US). Specific health certificates, veterinary declarations, and proof of origin may also be required. While 988001 itself might appear on certain declarations for statistical purposes, it does not replace the need for documentation pertaining to the actual live animal being imported.
Do trade agreements impact the duty rates for live animals that might be referenced by HS code 988001?
Yes, trade agreements can significantly impact duty rates for live animals. If a live animal falls under a specific HS code (e.g., 0101 for horses) and originates from a country with which the importing country has a Free Trade Agreement (FTA) or other preferential trade arrangement, the duty rate may be reduced or eliminated. For example, under the USMCA, certain live animals may qualify for preferential duty treatment. Importers must verify the origin of the live animal and consult the relevant trade agreement provisions and the importing country's tariff schedule to determine eligibility for preferential rates.