Analysis
HTS 1604.13.20 covers neither skinned nor boned under heading 1604 (prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs).
Neighbouring lines carry rates from duty-free to 20%, so the exact line matters. The widest gap is with 1604.13.40 (in immediate containers weighing with their contents under 225 grams…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 15 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 15%. 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 15% of the customs value, which is among the highest the rates in chapter 16 (97th percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,500 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 2.0 times the general rate.
Neighbouring 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 |
| 1604.13.30 | 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% |