Analysis
HTS 0305.39.61 covers other: other under heading 0305 (fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from 4% to 5%. The costliest confusion would be with 0305.39.40 (mackerel, in immediate containers weighing with their contents 6.8 kg…) at 5%, a difference of 5 points on the customs value.
For statistics it divides in two: 0305.39.61.10 for herring and 0305.39.61.80 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 86% of the 272 tariff lines in chapter 03 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 0305.39.20 (herrings, in immediate containers weighing with their…, 4%) and 0305.39.40 (mackerel, in immediate containers weighing with their…, 5%).
Statistical suffixes
Neighbouring 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% |