Analysis
Subheading 1504.20 covers fats and oils and their fractions, of fish, other than liver oils, 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 3 US tariff lines below it are national.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 1504.20.20 for fats and oils and their fractions, of fish, other than liver oils: cod (duty-free), 1504.20.40 for fats and oils and their fractions, of fish, other than liver oils… (1¢/kg) and 1504.20.60 for fats and oils and their fractions, of fish, other than liver oils… (1.5¢/kg + 5%).
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |