HS 021012 Bellies (streaky) and cuts thereof

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What products does HS 021012 cover?

This subheading covers bellies (streaky) and cuts thereof, which are specific primal cuts of pork. According to the World Customs Organization's Harmonized System Nomenclature, this category includes the fatty, streaky portions of the pig's belly, often used for bacon production. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are distinct cuts, typically characterized by their alternating layers of fat and lean meat, intended for further processing or direct consumption.

What falls outside HS 021012?

The following products are excluded from HS 021012: whole pork bellies that have not been cut, other pork cuts not specifically identified as bellies or streaky cuts (such as shoulders, hams, or loins), and pork products that have undergone significant processing beyond simple cutting, such as curing, smoking, or cooking, which would place them under different HS headings. For instance, cured and smoked pork belly intended for bacon would typically be classified under heading 0210, but potentially a more specific subheading depending on the exact preparation.

What are common classification mistakes for HS 021012?

A common error is misclassifying pork belly cuts that have undergone minor processing, such as salting or freezing, as if they were raw cuts. General Interpretative Rule 1 for the Harmonized System states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is salted or frozen but still retains its character as a belly cut, it may still fall under 021012, but if it is cured or smoked, it would likely be classified elsewhere, often under heading 0210 itself if it is salted or in brine, or heading 1602 for prepared or preserved meat.

How should importers classify products under HS 021012?

The correct procedure for classifying products under HS 021012 involves a detailed examination of the product's form and preparation. Importers and customs brokers must first identify the specific cut of pork, confirming it is indeed a belly or streaky cut. They should then ascertain whether the product has undergone any processing beyond simple cutting, salting, or freezing, as significant processing like curing or smoking necessitates re-evaluation for a different classification. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate determination.

How is the duty calculated for products under HS 021012?

A shipment of 100 kilograms of pork bellies, declared at a customs value of $500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value. The calculation is: 15% of $500 USD = $75.00. If the duty were based on weight, for example, at $0.50 per kilogram, the duty would be $0.50/kg * 100 kg = $50.00. The specific rate applied depends on the tariff schedule, such as the USITC Harmonized Tariff Schedule, which may specify ad valorem, specific, or compound duties.

Which trade agreements reduce duties for HS 021012?

Several free trade agreements may reduce the applicable duty rate for HS 021012, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating pork bellies from Canada and Mexico can enter the United States duty-free. To claim this preferential rate, a self-certified origin statement on the commercial invoice or a separate declaration is typically required. Additionally, agreements like the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could offer preferential rates for originating goods from member countries such as Vietnam, with documentation requirements often including a certificate of origin.

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