HS 030346 Southern bluefin tuna (Thunnus maccoyii)

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What products does HS 030346 cover?

This subheading covers frozen Southern bluefin tuna (Thunnus maccoyii), as defined by the World Customs Organization's Harmonized System Nomenclature. This specific species is recognized for its high commercial value and is subject to international conservation measures. Official definitions from the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this classification applies exclusively to this particular species of tuna, regardless of its form (e.g., whole, in fillets, or steaks) as long as it remains frozen and is of the Thunnus maccoyii species.

What falls outside HS 030346?

The following products are excluded from HS 030346: tuna of other species, such as Yellowfin (Thunnus albacares) or Bigeye (Thunnus obesus), which are classified under different subheadings within heading 0303. Additionally, fresh or chilled Southern bluefin tuna, or Southern bluefin tuna prepared or preserved by methods other than freezing (e.g., canned, dried, or salted), are also excluded and would fall under different HS codes. Products that are not exclusively Thunnus maccoyii, even if mixed with other tuna species, are also not covered by this specific subheading.

What are common classification mistakes for HS 030346?

A common error is misidentifying the species of tuna, leading to classification under an incorrect subheading. For instance, classifying other bluefin tuna species or even similar-looking but distinct tuna species as Southern bluefin tuna (Thunnus maccoyii) is a frequent mistake. This can occur due to a lack of precise species identification documentation. According to the General Rules for the Interpretation of the Harmonized System (GRI), specifically GRI 1, classification is determined by the terms of the headings and any relative section or chapter notes. Without accurate species verification, misclassification is highly probable.

How should importers classify products under HS 030346?

The correct procedure for classifying products under HS 030346 involves obtaining precise species identification documentation from the supplier, such as a Certificate of Origin or a species verification report from a recognized fisheries authority. Importers and customs brokers must then consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to confirm the specific subheading and any associated notes or legal texts. Verification of the product's condition (i.e., frozen) is also crucial to ensure it aligns with the subheading's scope.

How is the duty calculated for products under HS 030346?

A shipment of 1,000 kilograms of frozen Southern bluefin tuna (Thunnus maccoyii) declared at a customs value of $15,000 USD would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 10% = $1,500.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically under HTS code 030346.00.00.

Which trade agreements reduce duties for HS 030346?

Several free trade agreements may reduce the applicable duty rate for HS 030346. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating Southern bluefin tuna may be eligible for a duty-free rate. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could offer preferential rates for originating goods from member countries like Japan. To claim these preferences, importers typically require a self-certified origin statement or a specific origin declaration on the commercial invoice, depending on the agreement and the exporting country's specific requirements.

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