Analysis
HTS 1604.19.32 covers in oil: other under heading 1604 (prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs).
Neighbouring lines carry rates from duty-free to 10%, so the exact line matters. The widest gap is with 1604.19.41 (neither cooked nor in oil), at 10%: a product that belongs there but is entered here, or the reverse, changes the duty by 6 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 4%. 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 4% of the customs value, which is in the middle of the rates in chapter 16 (61st percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 7.5 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% |
| 1604.19.25 | Bonito, yellowtail and pollock | 5% |
| 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% |