HTS tariff line · chapter 16
1604.12.40
In tomato sauce, smoked or kippered, and in immediate containers weighing with their contents over 0.45 kg each
Analysis
HTS 1604.12.40 covers in tomato sauce, smoked or kippered, and in immediate containers weighing with their contents over 0.45 kg each under heading 1604 (prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs).
Rates on the nearby lines range from duty-free to 4%. The costliest confusion would be with 1604.12.20 (in oil, in airtight containers) at 4%, a difference of 4 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 46% of the 108 tariff lines in chapter 16 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
The other lines in the same group are 1604.12.20 (in oil, in airtight containers, 4%) and 1604.12.60 (other: other, duty-free).
Census statistics map these goods to NAICS 311710 (Seafood Product Preparation and Packaging), an industry of 516 US establishments employing 29,132 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1604.12.20 | In oil, in airtight containers | 4% |
| 1604.12.60 | Other: other | Free |