Analysis
HTS 1504.10.20 covers fish-liver oils and their fractions: cod under heading 1504 (fats and oils and their fractions, of fish or marine mammals, whether or not refined, but…).
Within this group the rate runs from duty-free to 2.5%. Compared with 1504.10.40 (fish-liver oils and their fractions: other), which pays 2.5%, a misclassification either way moves the duty by 2.5 percentage points.
The normal trade relations rate here is zero, shared by about 46% of the 37 tariff lines in chapter 15, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Census statistics map these goods to NAICS 114111 (Finfish Fishing), an industry of 1,436 US establishments employing 2,739 people. That concordance is how imports of this line are compared with US output.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1504.10.40 | Fish-liver oils and their fractions: other | 2.5% |
| 1504.20.20 | Fats and oils and their fractions, of fish, other than liver oils: cod | Free |
| 1504.20.40 | Fats and oils and their fractions, of fish, other than liver oils: herring | 1¢/kg |
| 1504.20.60 | Fats and oils and their fractions, of fish, other than liver oils: other | 1.5¢/kg + 5% |
| 1504.30.00 | Fats and oils and their fractions, of marine mammals | 1.7¢/kg + 5% |