Analysis
HTS 1604.17.60 covers in oil and in bulk or in immediate containers over 7 kg each under heading 1604 (prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs).
Rates on the nearby lines range from 4% to 10%. The costliest confusion would be with 1604.17.40 (neither cooked nor in oil) at 10%, a difference of 10 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.
The other lines in the same group are 1604.17.10 (in airtight containers, 4%), 1604.17.40 (neither cooked nor in oil, 10%), 1604.17.50 (fish sticks and similar products of any size or shape…, 7.5%) and 1604.17.80 (other: other, 6%).
Census statistics map these goods to NAICS 311710 (Seafood Product Preparation and Packaging), an industry of 516 US establishments employing 29,132 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1604.17.10 | In airtight containers | 4% |
| 1604.17.40 | Neither cooked nor in oil | 10% |
| 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% |
| 1604.17.80 | Other: other | 6% |