Analysis
Subheading 0305.39 covers other, 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 3 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 5%. The median line pays 4%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 0305.39.40 (mackerel, in immediate containers weighing with…).
The US splits it as follows: 0305.39.20 for herrings, in immediate containers weighing with their contents 6.8 kg… (4%), 0305.39.40 for mackerel, in immediate containers weighing with their contents 6.8 kg… (5%) and 0305.39.61 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Seafood Product Preparation and Packaging (311710). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0305.39.20 | Herrings, in immediate containers weighing with their contents 6.8 kg or less each | 4% |
| 0305.39.40 | Mackerel, in immediate containers weighing with their contents 6.8 kg or less each | 5% |
| 0305.39.61 | Other: other | Free |