HS 030244 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

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What products does HS 030244 cover?

This subheading covers mackerel of the species Scomber scombrus, Scomber australasicus, and Scomber japonicus, when they are fresh or chilled. According to the World Customs Organization's Harmonized System Nomenclature, this classification specifically pertains to these three scientifically identified species of mackerel. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that only these particular mackerel species, in their fresh or chilled state, fall under this code, excluding any processed or frozen forms.

What falls outside HS 030244?

The following products are excluded from HS 030244: mackerel that has been frozen, dried, salted, or otherwise preserved, as these would be classified under different headings, such as 0303 for frozen fish or 0305 for dried, salted, or brined fish. Also excluded are mackerel species other than Scomber scombrus, Scomber australasicus, and Scomber japonicus. For instance, Spanish mackerel (Scomberomorus spp.) is classified elsewhere, typically under HS 0302 or 0303 depending on its condition.

What are common classification mistakes for HS 030244?

A common error is misidentifying the species of mackerel. Importers may incorrectly classify other types of mackerel, such as Spanish mackerel, under this subheading. Another frequent mistake involves classifying frozen or processed mackerel under HS 030244, when General Rule of Interpretation (GRI) 1 dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Frozen mackerel, for example, would fall under HS 0303.

How should importers classify products under HS 030244?

The correct procedure for classifying mackerel under HS 030244 involves first confirming the species of mackerel being imported and verifying its condition. Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the EU TARIC, to confirm that the product is indeed fresh or chilled Scomber scombrus, Scomber australasicus, or Scomber japonicus. Accurate product documentation, including species identification and condition, is crucial for correct classification.

How is the duty calculated for products under HS 030244?

A shipment of 1,000 kilograms of fresh Atlantic mackerel (Scomber scombrus) declared at a customs value of $3,000 USD would attract a US duty of $150.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($3,000 USD × 0.05 = $150.00). Note that specific importations may also be subject to other duties or fees.

Which trade agreements reduce duties for HS 030244?

Several free trade agreements may reduce the applicable duty rate for HS 030244. For instance, under the United States-Mexico-Canada Agreement (USMCA), mackerel originating from Canada or Mexico may enter the US duty-free, provided a valid origin declaration is submitted. Similarly, mackerel originating from countries benefiting from the EU's Generalized Scheme of Preferences (GSP) may also benefit from reduced or zero duties into the EU, often requiring a EUR.1 movement certificate or a self-certified origin declaration.

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