Analysis
HTS 1604.19.25 covers bonito, yellowtail and pollock under heading 1604 (prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs).
Rates on the nearby lines range from duty-free to 10%. The costliest confusion would be with 1604.19.61 (in oil and in bulk or in immediate containers weighing with their…) at duty-free, a difference of 5 points on the customs value.
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 30%, 6.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1604.19.10 | Bonito, yellowtail and pollock | 4% |
| 1604.19.22 | Not in oil: other | 4% |
| 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% |