0307

Analysis

Heading 0307 of the Harmonized Tariff Schedule covers molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process. It divides into 28 six-digit subheadings and 28 eight-digit tariff lines, with 54 ten-digit statistical suffixes below them.

27 of its 28 lines with a percentage rate are duty-free at the general rate (96%) and 1 are dutiable, from duty-free up to 5%. The median line pays duty-free.

The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 0307.60.00 (snails, other than sea snails).

The largest subheadings are 0307.11 (unnamed, 1 line), 0307.12 (unnamed, 1 line), 0307.19 (unnamed, 1 line) and 0307.21 (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.