Analysis
Subheading 0302.84 covers seabass (Dicentrarchus spp.), within heading 0302. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3%. The median line pays 1.5%.
The US splits it as follows: 0302.84.11 for scaled (whether or not heads, viscera and/or fins have been removed… (3%) and 0302.84.50 for seabass (Dicentrarchus spp.): other (duty-free).
By Census's concordance, most of its statistical lines are made by Finfish Fishing (114111). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 0302.84 once they fall within heading 0302 (fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0302.84.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.84.50 | Seabass (Dicentrarchus spp.): other | Free |