HS 030447 Dogfish and other sharks

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What products does HS 030447 cover?

This subheading covers fresh, chilled, or frozen fillets of dogfish and other sharks, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to the flesh of various shark species, excluding those specifically listed elsewhere. The key characteristic is that the product must be in fillet form, meaning it is the flesh removed from the bone, and it must be derived from dogfish or other shark species.

What falls outside HS 030447?

The following products are excluded from HS 030447: whole sharks, shark steaks, shark fins, shark meat that is not in fillet form, and products that have undergone further processing beyond chilling or freezing, such as cooking or drying. For instance, dried shark fins, often used in soups, would typically fall under a different heading, such as 0510.00, while whole or steak cuts of shark would be classified under HS 0304.87, which specifically covers "Other fish fillets and other fish meat, whether or not minced, fresh, chilled or frozen."

What are common classification mistakes for HS 030447?

A common error is misclassifying shark products that are not in fillet form under this subheading. For example, whole sharks or shark steaks, which are distinct cuts of meat, should be classified under HS 0304.87. Additionally, confusion can arise with other fish fillets; it is crucial to confirm the species of shark. General Interpretative Rule 1 (GIR 1) of the Harmonized System, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is paramount here.

How should importers classify products under HS 030447?

The correct procedure for classifying products under HS 030447 involves a multi-step approach. Importers and customs brokers must first identify the exact species of shark and confirm that the product is presented as fillets. Next, they should consult the relevant tariff schedule, such as the USITC HTS or the EU TARIC, to verify the specific description for HS 0304.47. If the product is fresh, chilled, or frozen fillets of dogfish or other sharks, and not otherwise excluded, then HS 0304.47 is the appropriate classification.

How is the duty calculated for products under HS 030447?

A shipment of 1,000 kilograms of frozen dogfish fillets, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($5,000 USD × 10% = $500.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 0304.47.00.00.

Which trade agreements reduce duties for HS 030447?

Several free trade agreements may reduce the applicable duty rate for HS 030447, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating shark fillets from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or zero duties for originating products from certain developing countries, requiring a GSP Form A. The EU's Economic Partnership Agreements (EPAs) with various African, Caribbean, and Pacific countries can also provide preferential access, often requiring an EUR.1 movement certificate.

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