1504.10

Analysis

Subheading 1504.10 covers fish-liver oils and their fractions, within heading 1504. 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 2.5%. The median line pays 1.25%.

The US splits it as follows: 1504.10.20 for fish-liver oils and their fractions: cod (duty-free) and 1504.10.40 for fish-liver oils and their fractions: other (2.5%).

By Census's concordance, most of its statistical lines are made by Finfish Fishing (114111). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 1504.10 once they fall within heading 1504 (fats and oils and their fractions, of fish or marine mammals, whether or not refined, but…). 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.