1604.16.40

Analysis

HTS 1604.16.40 covers in immediate containers weighing with their contents 6.8 kg or less each under heading 1604 (prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs).

Neighbouring lines carry rates from duty-free to duty-free, so the exact line matters. The widest gap is with 1604.16.60 (other: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5 percentage points.

The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 16 (70th percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.

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 5%. 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 column 2 rate, for countries without normal trade relations, is 25%, 5.0 times the general rate.