0303

Analysis

Heading 0303 of the Harmonized Tariff Schedule covers fish, frozen, excluding fish fillets and other fish meat of heading 0304. It divides into 44 six-digit subheadings and 45 eight-digit tariff lines, with 86 ten-digit statistical suffixes below them.

The spread of 15 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 15%, applies to 0303.91.20 (livers, roes and milt: sturgeon roe).

38 of its 39 lines with a percentage rate are duty-free at the general rate (97%) and 1 are dutiable, from duty-free up to 15%. The median line pays duty-free.

6 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 largest subheadings are 0303.91 (livers, roes and milt, 2 lines), 0303.11 (unnamed, 1 line), 0303.12 (unnamed, 1 line) and 0303.13 (unnamed, 1 line).