HTS tariff line · chapter 16
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
Analysis
HTS 1604.13.10 covers 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 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 20%. Compared with 1604.13.30 (other: skinned or boned), which pays 20%, a misclassification either way moves the duty by 20 percentage points.
The normal trade relations rate here is zero, shared by about 46% of the 108 tariff lines in chapter 16, a useful check when a neighbouring dutiable line is a candidate. 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 30% instead of nothing, so origin decides between free entry and a 30% duty.
The other lines in the same group are 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…, duty-free) and 1604.13.90 (other: other, 3.1%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |