HS 030485 Toothfish (Dissostichus spp.)

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What products does HS 030485 cover?

This subheading covers frozen fillets of toothfish (Dissostichus spp.), as defined by the World Customs Organization's Harmonized System Nomenclature. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this classification applies specifically to the flesh of Patagonian toothfish (Dissostichus eleginoides) and Antarctic toothfish (Dissostichus mawsoni), presented in a frozen state, whether or not they have been cut into portions but not otherwise prepared. The key identifier is the species and the frozen presentation.

What falls outside HS 030485?

The following products are excluded from HS 030485: fresh or chilled toothfish fillets, which would fall under HS 030485; toothfish that has been cooked, dried, or smoked, as these processing methods necessitate classification under different headings; whole toothfish or other fish species; and toothfish products that have undergone further preparation, such as breading or marinating, which would typically lead to classification in Chapter 16. For instance, canned toothfish would not be classified here.

What are common classification mistakes for HS 030485?

A common error is misclassifying toothfish fillets based on their origin or minor processing. For example, if the toothfish has been lightly salted for preservation but not cooked or smoked, it might still fall under HS 030485 if the salting is considered incidental. However, if the product is significantly altered, such as being filleted and then marinated in a sauce, it would likely be classified under HS Chapter 16. Adherence to General Interpretative Rule 1 and 3 is crucial.

How should importers classify products under HS 030485?

The correct procedure for classifying products under HS 030485 involves confirming the species of fish and its presentation. Importers and customs brokers must verify that the product is indeed toothfish (Dissostichus spp.) and that it is presented solely as frozen fillets. Reviewing the product's packaging, accompanying documentation, and potentially consulting with the supplier for precise species and processing details are essential steps to ensure accurate classification.

How is the duty calculated for products under HS 030485?

A shipment of 100 kg of frozen Patagonian toothfish fillets, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the customs value: 10% of $1,500 USD = $150.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 030485.90.10.

Which trade agreements reduce duties for HS 030485?

Several free trade agreements may reduce the applicable duty rate for HS 030485, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating toothfish from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate is required, depending on the specific requirements of US Customs and Border Protection. Other agreements may offer reduced rates for specific origin countries, but USMCA is a prominent example for North American trade.

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