HS 030471 Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

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What products does HS 030471 cover?

This subheading covers frozen fillets of fish belonging to specific families, namely Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, and Muraenolepididae, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. These families include well-known commercial species such as cod, haddock, and pollock. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide detailed descriptions and rulings for these classifications, ensuring consistent application of the tariff. The key characteristic is that the fish must be presented as fillets and be in a frozen state.

What falls outside HS 030471?

The following products are excluded from HS 030471: fish of the specified families that are not in fillet form, such as whole fish, fish steaks, or pieces; fish that are fresh, chilled, or dried; and fish fillets from families not listed in the subheading's definition. For instance, frozen fillets of salmon (family Salmonidae) would be classified under a different subheading, typically 030481, and frozen fillets of tuna (family Scombridae) would fall under 030487. It is crucial to verify the species and its family to ensure correct classification.

What are common classification mistakes for HS 030471?

A common error is misidentifying the fish species or its family, leading to classification under an incorrect subheading. For example, classifying frozen fillets of hake (Merluccius spp.), which are part of the Merlucciidae family and thus fall under 030471, as a general white fish without confirming the family can lead to errors. Another mistake involves confusing fillets with other forms of fish, such as surimi or fish paste, which are classified elsewhere. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is paramount.

How should importers classify products under HS 030471?

The correct procedure for classifying products under HS 030471 involves a multi-step verification process. Importers and customs brokers must first identify the exact species of fish. Subsequently, they must confirm that this species belongs to one of the families enumerated in the subheading: Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae, or Muraenolepididae. The product must also be in a frozen state and presented as fillets. Consulting official tariff databases like the USITC HTS, EU TARIC, or the UK Trade Tariff, and if necessary, seeking a binding ruling from customs authorities, is recommended.

How is the duty calculated for products under HS 030471?

A shipment of 1,000 kilograms of frozen cod fillets (family Gadidae) declared at a customs value of $5,000 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 0% ad valorem for this specific product as per the USITC Harmonized Tariff Schedule, the duty amount would be $0.00 (0% × $5,000). If, hypothetically, the MFN rate were 3.5% ad valorem, the duty would be $175.00 (3.5% × $5,000). This calculation demonstrates how the ad valorem rate is applied to the declared customs value.

Which trade agreements reduce duties for HS 030471?

Several free trade agreements may reduce the applicable duty rate for HS 030471. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating frozen fillets of cod from Canada or Mexico could be eligible for duty-free entry. Similarly, preferential rates or duty-free status may apply to products from countries benefiting from the Generalized System of Preferences (GSP). 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 jurisdiction. Documentation requirements are jurisdiction-specific.

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