HTS tariff line · chapter 02
0208.40.01
Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia).
Analysis
HTS 0208.40.01 covers of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses… under heading 0208 (other meat and edible meat offal, fresh, chilled or frozen).
Within this group the rate runs from duty-free to 6.4%. Compared with 0208.90.25 (other: frogsʼ legs), which pays duty-free, a misclassification either way moves the duty by 6.4 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 6.4% of the customs value, which is in the middle of the rates in chapter 02 (68th percentile of 56 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0208.10.00 | Of rabbits or hares | 6.4% |
| 0208.30.00 | Other meat and edible meat offal, fresh, chilled or frozen: of primates | 6.4% |
| 0208.50.00 | Of reptiles (including snakes and turtles) | 6.4% |
| 0208.60.00 | Of camels and other camelids (Camelidae) | 6.4% |
| 0208.90.20 | Other: deer | Free |
| 0208.90.25 | Other: frogsʼ legs | Free |
| 0208.90.30 | Quail, eviscerated, not in pieces | 7¢/kg |
| 0208.90.91 | Other: other | 6.4% |