Analysis
Subheading 1604.19 covers other (including yellowtail), 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 8 US tariff lines below it are national.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 1604.19.41 (neither cooked nor in oil).
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 10%. The median line pays 4.5%.
The US splits it as follows: 1604.19.10 for bonito, yellowtail and pollock (4%), 1604.19.22 for not in oil: other (4%), 1604.19.25 for bonito, yellowtail and pollock (5%), 1604.19.32 for in oil: other (4%), 1604.19.41 for neither cooked nor in oil (10%), 1604.19.51 for fish sticks and similar products of any size or shape, fillets or… (7.5%), 1604.19.61 for in oil and in bulk or in immediate containers weighing with their… (duty-free) and 1604.19.82 for other: other (6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1604.19.10 | Bonito, yellowtail and pollock | 4% |
| 1604.19.22 | Not in oil: other | 4% |
| 1604.19.25 | Bonito, yellowtail and pollock | 5% |
| 1604.19.32 | In oil: other | 4% |
| 1604.19.41 | Neither cooked nor in oil | 10% |
| 1604.19.51 | 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% |
| 1604.19.61 | In oil and in bulk or in immediate containers weighing with their contents over 7 kg each | Free |
| 1604.19.82 | Other: other | 6% |