HTS tariff line · chapter 16
1604.13.40
In immediate containers weighing with their contents under 225 grams each
Analysis
HTS 1604.13.40 covers in immediate containers weighing with their contents under 225 grams 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 20%. The costliest confusion would be with 1604.13.30 (other: skinned or boned) at 20%, a difference of 20 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 1604.13.10 (smoked sardines, neither skinned nor boned, valued $1 or…, duty-free), 1604.13.20 (neither skinned nor boned, 15%), 1604.13.30 (other: skinned or boned, 20%) and 1604.13.90 (other: other, 3.1%).
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 |
| 1604.13.20 | Neither skinned nor boned | 15% |
| 1604.13.30 | Other: skinned or boned | 20% |
| 1604.13.90 | Other: other | 3.1% |