Analysis
HTS 1604.12.20 covers in oil, in airtight containers under heading 1604 (prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs).
Within this group the rate runs from duty-free to duty-free. Compared with 1604.12.60 (other: other), which pays duty-free, a misclassification either way moves the duty by 4 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 4% of the customs value, which is in the middle of the rates in chapter 16 (61st percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 7.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |