This heading covers horses (mares, stallions, geldings, foals and ponies), asses, mules and hinnies, whether domestic or wild.
Mules are the hybrid offspring of the ass and the mare. The hinny is bred from the stallion and the ass.Subheading Explanatory Note. Subheading 0101.21 For the purposes of subheading 0101.21, the expression "pure‑bred breeding animals" covers only those breeding animals which are regarded as "pure‑bred" by the competent national authorities.
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