Analysis
Subheading 1604.14 covers tunas, skipjack tuna and bonito (Sarda spp.), 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 7 US tariff lines below it are national.
The spread of 30.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 35%, applies to 1604.14.10 (in airtight containers: in oil).
None of its 7 lines is duty-free at the general rate. Rates run from 4.9% to 35% with a median of 6%, so the line you choose sets the duty.
The US splits it as follows: 1604.14.10 for in airtight containers: in oil (35%), 1604.14.22 for in containers weighing with their contents not over 7 kg each, and… (6%), 1604.14.30 for not in oil: other (12.5%), 1604.14.40 for in bulk or in immediate containers weighing with their contents over… (1.1¢/kg), 1604.14.50 for not in airtight containers: other (6%), 1604.14.70 for bonito (Sarda spp.): in oil (4.9%) and 1604.14.80 for bonito (Sarda spp.): not in oil (6%).
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1604.14.10 | In airtight containers: in oil | 35% |
| 1604.14.22 | In containers weighing with their contents not over 7 kg each, and not the product of any insular possession of the United States, for an aggregate quantity entered in any calendar year not to exceed 4.8 percent of apparent United States consumption of tuna in airtight containers during the immediately preceding year, as reported by the National Marine Fisheries Service | 6% |
| 1604.14.30 | Not in oil: other | 12.5% |
| 1604.14.40 | In bulk or in immediate containers weighing with their contents over 6.8 kg each, not in oil | 1.1¢/kg |
| 1604.14.50 | Not in airtight containers: other | 6% |
| 1604.14.70 | Bonito (Sarda spp.): in oil | 4.9% |
| 1604.14.80 | Bonito (Sarda spp.): not in oil | 6% |