Analysis
Subheading 1604.12 covers herrings, within heading 1604. 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.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 4%. The median line pays duty-free.
The US splits it as follows: 1604.12.20 for in oil, in airtight containers (4%), 1604.12.40 for in tomato sauce, smoked or kippered, and in immediate containers… (duty-free) and 1604.12.60 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Seafood Product Preparation and Packaging (311710). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 1604.12 once they fall within heading 1604 (prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs). 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 |
|---|---|---|
| 1604.12.20 | In oil, in airtight containers | 4% |
| 1604.12.40 | In tomato sauce, smoked or kippered, and in immediate containers weighing with their contents over 0.45 kg each | Free |
| 1604.12.60 | Other: other | Free |