HTS tariff line · chapter 02
0210.92.01
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 0210.92.01 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 0210 (meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of…).
Within this group the rate runs from duty-free to 2.3%. Compared with 0210.20.00 (meat of bovine animals), which pays duty-free, a misclassification either way moves the duty by 2.3 percentage points.
The general duty rate is 2.3% of the customs value, which is in the middle of the rates in chapter 02 (40th percentile of 56 lines with an ad valorem rate). On a shipment valued at $10,000 that is $230 in duty before any Chapter 99 additions or preference claims.
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 2.3%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0210.11.00 | Hams, shoulders and cuts thereof, with bone in | 1.4¢/kg |
| 0210.12.00 | Bellies (streaky) and cuts thereof | 1.4¢/kg |
| 0210.19.00 | Meat of swine: other | 1.4¢/kg |
| 0210.20.00 | Meat of bovine animals | Free |
| 0210.91.00 | Other, including edible flours and meals of meat or meat offal: of primates | 2.3% |
| 0210.93.00 | Of reptiles (including snakes and turtles) | 2.3% |
| 0210.99.20 | Meat of poultry of heading 0105 | 2.3% |
| 0210.99.91 | Other: other | 2.3% |