HS 030232 Yellowfin tuna (Thunnus albacares)

```html

What products does HS 030232 cover?

This subheading covers fresh or chilled yellowfin tuna (Thunnus albacares), as defined by the World Customs Organization's Harmonized System Nomenclature. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to whole fish, as well as fish presented in halves or pieces, provided they retain their characteristic form and are not processed beyond simple chilling. This category is distinct from frozen or dried preparations.

What falls outside HS 030232?

The following products are excluded from HS 030232: frozen yellowfin tuna, which falls under HS 0303; dried, salted, or brined yellowfin tuna, classified under HS 0305; and prepared or preserved yellowfin tuna, such as canned or smoked products, which are typically found in HS Chapter 16. Fish of other tuna species, even if fresh or chilled, would also be classified under different subheadings within HS 0302, such as 030231 for bluefin tuna.

What are common classification mistakes for HS 030232?

A common error is misclassifying yellowfin tuna that has undergone minimal processing, such as being filleted or cut into steaks, if these preparations are still considered "fresh or chilled" and not further processed. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers may incorrectly assign products to this subheading when they should be classified under headings for prepared or preserved fish if any preservation methods beyond chilling have been applied.

How should importers classify products under HS 030232?

The correct procedure for classifying yellowfin tuna under HS 030232 involves a careful examination of the product's physical state and any processing it has undergone. Importers and customs brokers must verify that the tuna is indeed yellowfin (Thunnus albacares) and that it is presented in a fresh or chilled condition, not frozen, dried, or otherwise preserved. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing any relevant explanatory notes or rulings is crucial for accurate classification.

How is the duty calculated for products under HS 030232?

A shipment of 1,000 kilograms of fresh yellowfin tuna, declared at a customs value of $10,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value: 3.5% × $10,000 USD = $350.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for HS 030232.

Which trade agreements reduce duties for HS 030232?

Several free trade agreements may reduce the applicable duty rate for HS 030232, including the United States-Mexico-Canada Agreement (USMCA), which can provide a duty-free rate for qualifying originating yellowfin tuna from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates or duty-free entry for eligible developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.

```