HS 030474 Hake (Merluccius spp., Urophycis spp.)

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What products does HS 030474 cover?

This subheading covers hake (Merluccius spp., Urophycis spp.), whether fresh, chilled, or frozen, including fillets and other meat of fish of the species hake. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to the flesh of these specific fish genera. For instance, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this code is dedicated to hake, distinguishing it from other white fish species and ensuring accurate trade statistics and duty application.

What falls outside HS 030474?

The following products are excluded from HS 030474: hake that has been subjected to further processing beyond simple chilling, freezing, or filleting, such as cooking or marinating; fish roe or liver of hake; and other fish species not belonging to the genera Merluccius or Urophycis. For example, cod (Gadus spp.) or pollock (Pollachius spp.) fillets, even if visually similar, would be classified under different subheadings within heading 0304, requiring careful identification of the species.

What are common classification mistakes for HS 030474?

A common error is misidentifying the fish species, leading to classification under an incorrect subheading. For instance, mistaking other white fish like whiting for hake can result in misclassification. This is particularly relevant under 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. Importers must ensure the scientific genus of the fish is confirmed, often through supplier documentation or species identification guides.

How should importers classify products under HS 030474?

The correct procedure for classifying hake products under HS 030474 involves verifying the species of fish and its condition. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. They should examine the product's presentation (e.g., whole, fillets, fresh, frozen) and confirm it aligns with the description of heading 0304 and subheading 030474, ensuring no further processing has occurred that would warrant a different classification.

How is the duty calculated for products under HS 030474?

A shipment of 100 kilograms of frozen hake fillets, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the customs value ($500 USD × 10% = $50.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which provides specific duty rates for imported goods based on their HS classification.

Which trade agreements reduce duties for HS 030474?

Several free trade agreements may reduce the applicable duty rate for HS 030474. For goods originating from countries party to the United States-Mexico-Canada Agreement (USMCA), the duty rate is Free, provided a valid origin declaration is submitted. Similarly, under the Generalized System of Preferences (GSP) for developing countries, certain nations may benefit from reduced or Free duty rates, often requiring a GSP Form A. The UK's import tariffs also offer preferential rates for goods from countries with which it has trade agreements, potentially requiring an EUR.1 movement certificate.

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