Analysis
Subheading 0305.20 covers livers, roes and milt of fish, dried, smoked, salted or in brine, within heading 0305. 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.
The spread of 7.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.5%, applies to 0305.20.20 (livers, roes and milt of fish, dried, smoked…).
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 7.5%. The median line pays 3.75%.
The US splits it as follows: 0305.20.20 for livers, roes and milt of fish, dried, smoked, salted or in brine… (7.5%) and 0305.20.40 for livers, roes and milt of fish, dried, smoked, salted or in brine… (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0305.20.20 | Livers, roes and milt of fish, dried, smoked, salted or in brine: sturgeon roe | 7.5% |
| 0305.20.40 | Livers, roes and milt of fish, dried, smoked, salted or in brine: other | Free |