Cull Dairy Heifers for Slaughter
Cull dairy heifers are young female Holstein or Jersey cattle removed from dairy herds due to low milk production or health issues, imported expressly for immediate slaughter. They are classified under tariff item 0101.90.00 as 'other' live equines, though they are not equines but are listed here due to the product description provided.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the heifers are classified as live bovine animals rather than equines
Live cattle, other than pure-bred breeding animals, fall under heading 0102.29.00, which is the correct classification for bovine animals.
If the meat is imported after slaughter
Carcasses or half-carcasses of bovine animals, fresh or chilled, are classified under heading 0201.10.00.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Obtain a CFIA import permit and a veterinary health certificate from the exporting country, as live cattle require these documents
• Ensure the heifers are clearly marked for slaughter to avoid reclassification, and expect CBSA verification of the animals' health status at entry
Related Products under Tariff item 0101.90.00
Aged Mule Colts for Processing
Aged mule colts are young male mules past their working prime, imported specifically for immediate slaughter to process meat byproducts. They fall under tariff item 0101.90.00 as 'other' live equines, not pure-bred breeding animals, and are destined directly for processing facilities.
Draft Horse
A live draft horse of a heavy breed such as Clydesdale or Percheron, imported for work purposes like pulling carriages or plowing. It is not certified as a pure-bred breeding animal, so it falls under the 'Other' tariff item for live horses.
Hinny
A live hinny, a sterile hybrid of a female horse and a male donkey, used for riding or light work. As it is not a pure-bred breeding animal, it is classified under the 'Other' tariff item for live horses, asses, mules, and hinnies.
Miniature Horse
A live miniature horse, typically under 38 inches tall, kept as a pet, for therapy, driving, or show purposes. It is not a pure-bred breeding animal, so it falls under the 'Other' tariff item for live horses.
Nubian Jackass
A live Nubian jack (male donkey) used for meat production or guarding livestock. As it is not a pure-bred breeding animal, it is classified under the 'Other' tariff item for live asses.
Pack Mule
A live pack mule bred for carrying loads in mountainous or trail environments. It is not a pure-bred breeding animal, so it falls under the 'Other' tariff item for live mules and hinnies.