0306

Analysis

Heading 0306 of the Harmonized Tariff Schedule covers crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in…. It divides into 20 six-digit subheadings and 23 eight-digit tariff lines, with 68 ten-digit statistical suffixes below them.

The spread of 7.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.5%, applies to 0306.14.20 (crabs: crabmeat) and 0306.33.20 (crabs: crabmeat).

20 of its 23 lines with a percentage rate are duty-free at the general rate (87%) and 3 are dutiable, from duty-free up to 7.5%. The median line pays duty-free.

The largest subheadings are 0306.14 (crabs, 2 lines), 0306.33 (crabs, 2 lines), 0306.93 (crabs, 2 lines) and 0306.11 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Shellfish Fishing (114112), Shellfish Farming (112512) and Seafood Product Preparation and Packaging (311710). Those are the NAICS industries a US producer of these goods would report under.