HTS chapter · section I
Chapter 03
Live animals; animal products
Chapter 03 of the Harmonized Tariff Schedule sits in section I (live animals; animal products). It has 9 headings and 279 eight-digit tariff lines.
The spread of 15 percentage points between the cheapest and dearest lines makes misclassification expensive here.
234 of its 272 lines with a percentage rate are duty-free at the general rate (86%) and 38 are dutiable, from duty-free up to 15%. The median line pays duty-free.
7 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 0304 (fish fillets and other fish meat (whether or not minced), fresh, chilled or…), with 64 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
2 of its 9 headings are entirely duty-free at the general rate: 0301 (live fish) and 0308 (aquatic invertebrates other than crustaceans…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 0301 | Live fish | 8 | 8 | duty-free |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 59 | 44 | duty-free |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | 45 | 38 | duty-free |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | 64 | 56 | duty-free |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process | 35 | 25 | duty-free |
| 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not… | 23 | 20 | duty-free |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked… | 28 | 27 | duty-free |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than… | 8 | 8 | duty-free |
| 0309 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption | 9 | 8 | duty-free |