Unlike cattle and swine, heading 0104 does not subdivide by purebred breeding status at the HS6 level — sheep are classified under 010410 and goats under 010420 regardless of breeding purpose. However, the purpose of importation may still affect APHIS permit requirements and any applicable duty treatment, so importers should document the intended use carefully.

USDA APHIS requires that imported sheep and goats originate from flocks or herds with an acceptable scrapie status, and animals may be subject to identification and monitoring requirements upon entry. The specific conditions depend on the exporting country's scrapie program recognition by APHIS. Consult a licensed customs broker or APHIS for current country-specific requirements.