Analysis
Subheading 1604.13 covers sardines, sardinella and brisling or sprats, 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 5 US tariff lines below it are national.
The spread of 20 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 1604.13.30 (other: skinned or boned).
2 of its 5 lines with a percentage rate are duty-free at the general rate (40%) and 3 are dutiable, from duty-free up to 20%. The median line pays 3.1%.
The US splits it as follows: 1604.13.10 for smoked sardines, neither skinned nor boned, valued $1 or more per kg… (duty-free), 1604.13.20 for neither skinned nor boned (15%), 1604.13.30 for other: skinned or boned (20%), 1604.13.40 for in immediate containers weighing with their contents under 225 grams… (duty-free) and 1604.13.90 for other: other (3.1%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1604.13.10 | Smoked sardines, neither skinned nor boned, valued $1 or more per kg in tin- plate containers, or $1.10 or more per kg in other containers | Free |
| 1604.13.20 | Neither skinned nor boned | 15% |
| 1604.13.30 | Other: skinned or boned | 20% |
| 1604.13.40 | In immediate containers weighing with their contents under 225 grams each | Free |
| 1604.13.90 | Other: other | 3.1% |