Analysis
HTS 0305.63.20 covers in airtight containers under heading 0305 (fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the…).
Within this group the rate runs from duty-free to duty-free. Compared with 0305.63.60 (anchovies (Engraulis spp.): other), which pays duty-free, a misclassification either way moves the duty by 5 percentage points.
The general duty rate is 5% of the customs value, which is among the highest the rates in chapter 03 (94th percentile of 272 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 25%, 5.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0305.63.40 | In immediate containers weighing with their contents 6.8 kg or less each: other | Free |
| 0305.63.60 | Anchovies (Engraulis spp.): other | Free |