Analysis
HTS 1604.17.40 covers neither cooked nor in oil 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 7.5%. Compared with 1604.17.60 (in oil and in bulk or in immediate containers over 7 kg each), which pays duty-free, a misclassification either way moves the duty by 10 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 10%. 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 10% of the customs value, which is among the highest the rates in chapter 16 (93rd percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 1604.17.10 (in airtight containers, 4%), 1604.17.50 (fish sticks and similar products of any size or shape…, 7.5%), 1604.17.60 (in oil and in bulk or in immediate containers over 7 kg each, duty-free) and 1604.17.80 (other: other, 6%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1604.17.10 | In airtight containers | 4% |
| 1604.17.50 | Fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared: other | 7.5% |
| 1604.17.60 | In oil and in bulk or in immediate containers over 7 kg each | Free |
| 1604.17.80 | Other: other | 6% |