Analysis
Subheading 0305.61 covers herrings (Clupea harengus, Clupea pallasii), 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.
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 4%. The median line pays 2%.
The US splits it as follows: 0305.61.20 for in immediate containers weighing with their contents 6.8 kg or less… (4%) and 0305.61.40 for herrings (Clupea harengus, Clupea pallasii): 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.
Goods only reach 0305.61 once they fall within heading 0305 (fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the…). 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 |
|---|---|---|
| 0305.61.20 | In immediate containers weighing with their contents 6.8 kg or less each | 4% |
| 0305.61.40 | Herrings (Clupea harengus, Clupea pallasii): other | Free |