HS 030481 Frozen fillets of other fish

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What products does HS 030481 cover?

This subheading covers frozen fillets of fish, excluding those of the species salmon, trout, and cod. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses fish meat that has been cut into portions, chilled or frozen, and is derived from species not specifically listed in preceding subheadings under heading 0304. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to unfrozen, chilled, or frozen fish fillets of various species, provided they are not prepared or preserved in any way beyond being filleted and frozen.

What falls outside HS 030481?

The following products are excluded from HS 030481: fillets of salmon (030482), trout (030483), and cod (030484), as well as whole fish, fish steaks, or fish pieces that are not fillets. Products that have undergone further processing, such as smoking, salting, or cooking, would also be classified elsewhere. For example, frozen fish sticks or breaded fish fillets would not fall under this subheading but would be classified under headings related to prepared or preserved fish.

What are common classification mistakes for HS 030481?

A common error is misidentifying the species of fish, leading to classification under the incorrect subheading within 0304. For example, classifying frozen fillets of cod as "other fish" instead of under 030484. Another mistake involves overlooking the "frozen" condition; if the fillets are fresh or chilled, they would fall under different subheadings within 0304. Adherence to General Rule of Interpretation (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial.

How should importers classify products under HS 030481?

The correct procedure for classifying products under HS 030481 involves a multi-step verification process. Importers and customs brokers must first identify the exact species of fish. Then, they need to confirm that the product is indeed in fillet form and has been frozen. Consulting official tariff schedules, such as the USITC HTS or the UK Trade Tariff, and cross-referencing with the WCO HS Explanatory Notes is essential. If any doubt remains, seeking a binding ruling from the customs authority of the importing country is recommended.

How is the duty calculated for products under HS 030481?

A shipment of 1,000 kilograms of frozen fillets of tilapia, declared at a customs value of $4,000 USD, would attract a US duty of $400.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($4,000 USD × 10% = $400.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 030481, assuming no preferential trade agreements apply.

Which trade agreements reduce duties for HS 030481?

Several free trade agreements may reduce the applicable duty rate for HS 030481. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating products from Canada or Mexico can enter the US duty-free. Similarly, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating products from certain developing countries. 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 importing country's requirements.

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