HS Code for Live whales

Live whales are classified under HS code 0106.12. This classification falls within Chapter 1 of the Harmonized System, which encompasses live animals. While many aquatic creatures are classified in Chapter 3 (Fish and crustaceans), whales are mammals and are therefore excluded from that chapter. Heading 0106 is designed for 'Other live animals' that are not covered by more specific headings like 0101 through 0105. Subheading 0106.12 specifically identifies mammals of the order Cetacea, which includes whales, dolphins, and porpoises, as well as the order Sirenia (manatees and dugongs) and the suborder Pinnipedia (seals, sea lions, and walruses). The classification is based on the biological nature of the animal as a mammal rather than its habitat. This code is used primarily for animals destined for research, zoological displays, or conservation programs. Accurate classification is mandatory due to the heavy regulation of these species under international treaties like CITES.

Products Included

• Live blue whales and humpback whales
• Live dolphins and porpoises
• Live manatees and dugongs
• Live seals, sea lions, and walruses

Common Misclassification

A common error is attempting to classify whales under Chapter 3, specifically HS code 0301 (Live fish). Because whales live in the ocean, they are often colloquially grouped with fish, but for customs purposes, their status as mammals is the deciding factor. Another misclassification is HS code 0106.19, which is a 'catch-all' for other mammals; however, because 0106.12 specifically mentions Cetaceans, it must take precedence according to GRI 1.

FAQ

What is the HS code for live whales?

The HS code for live whales, dolphins, and other cetaceans is 0106.12.

Are seals classified under the same HS code as whales?

Yes, HS code 0106.12 includes whales, dolphins, manatees, and seals (Pinnipedia).