Analysis
Subheading 0306.93 covers crabs, within heading 0306. 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.
The spread of 7.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.5%, applies to 0306.93.20 (crabs: crabmeat).
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 7.5%. The median line pays 3.75%.
The US splits it as follows: 0306.93.20 for crabs: crabmeat (7.5%) and 0306.93.40 for crabs: other (duty-free).
By Census's concordance, most of its statistical lines are made by Shellfish Fishing (114112). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 0306.93 once they fall within heading 0306 (crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in…). 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 |
|---|---|---|
| 0306.93.20 | Crabs: crabmeat | 7.5% |
| 0306.93.40 | Crabs: other | Free |