HS 020840 Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)

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What products does HS 020840 cover?

This subheading covers fresh, chilled, or frozen meat, edible offal, and other meat products derived from mammals of the order Cetacea (whales, dolphins, and porpoises), mammals of the order Sirenia (manatees and dugongs), and mammals of the suborder Pinnipedia (seals, sea lions, and walruses). As per the World Customs Organization's Harmonized System Nomenclature, these are specifically meat and edible meat offal of these marine mammals, intended for human consumption or other uses, excluding products covered by other headings such as prepared or preserved items.

What falls outside HS 020840?

The following products are excluded from HS 020840: products of marine mammals that are not meat or edible offal, such as blubber or oil, which would typically be classified under Chapter 15. Additionally, any products that have undergone significant processing, such as cooking, curing, or canning, would be classified under headings for prepared or preserved meats (e.g., heading 1602). Products derived from other marine animals, like fish or crustaceans, are also explicitly excluded and fall under different HS chapters.

What are common classification mistakes for HS 020840?

A common error is misclassifying products that are not strictly meat or edible offal of the specified marine mammals. For instance, marine mammal oils or fats, even if derived from Cetacea or Pinnipedia, are generally classified under Chapter 15 (Animal or vegetable fats and oils and their cleavage products). Another mistake involves classifying prepared or preserved products under this heading; these should be classified according to their preparation method, often under Chapter 16, as per General Interpretative Rule 1.

How should importers classify products under HS 020840?

The correct procedure for classifying products under HS 020840 involves a thorough examination of the product's origin and form. Importers and customs brokers must confirm that the product is indeed meat or edible offal from whales, dolphins, porpoises, manatees, dugongs, seals, sea lions, or walruses. Verification of the product's condition (fresh, chilled, or frozen) is also crucial. Consulting the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, is essential for accurate classification.

How is the duty calculated for products under HS 020840?

A shipment of 100 kg of frozen seal meat declared at a customs value of $500 USD would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value ($500 USD × 20% = $100.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for HS code 020840.90.00, which covers other edible meat and offal of Pinnipedia.

Which trade agreements reduce duties for HS 020840?

Several free trade agreements may reduce the applicable duty rate for HS 020840, including the United States-Mexico-Canada Agreement (USMCA), which can provide preferential duty rates or duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible products from designated developing countries. To claim these preferences, importers typically require a certificate of origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.

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