HS 030487 Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

The duty rates for HS code 030487 can vary significantly depending on the country of import and any applicable trade agreements. For instance, under the Harmonized Tariff Schedule of the United States (USHTS), the Most Favored Nation (MFN) duty rate is 18.00% ad valorem. However, preferential rates may apply. For example, goods from certain countries may enter duty-free. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC's Harmonized Tariff Schedule, for the most accurate and up-to-date rates. For the EU, the TARIC database provides detailed information on applicable duties and trade measures.

When a specific duty rate is applied, such as the 5.5¢/kg example, the duty is calculated based on the weight of the imported goods. For example, if a shipment of 10,000 kg of tuna fillets (HS 030487) is imported and subject to a 5.5¢/kg duty, the total duty would be calculated as follows: 10,000 kg * $0.055/kg = $550.00. This specific rate is often applied to frozen products. Always verify the exact rate and its application basis (weight or value) in the importing country's tariff schedule.

HS code 030487 covers 'Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.' Specifically, it applies to 'Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis).' The key criteria are the species of fish (must be of the genus Thunnus or Katsuwonus pelamis) and the condition (fresh, chilled, or frozen). Exclusions would typically be tuna products that are not fillets or meat, such as whole fish (classified under 0302 or 0303), or prepared or preserved tuna (classified under Chapter 16). Ensure the product is indeed meat or fillets and not other forms to ensure correct classification.

When importing tuna under HS code 030487, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the origin of the goods, specific health certificates, sanitary permits, or certificates of origin may be necessary to verify the fish's origin, species, and compliance with food safety standards. For instance, the U.S. Food and Drug Administration (FDA) has specific requirements for imported seafood. Customs brokers should verify these requirements with the importing country's food safety and customs authorities.

Trade agreements can significantly impact duty rates for HS code 030487. For example, under the United States-Mexico-Canada Agreement (USMCA), certain tuna products originating from Canada or Mexico may benefit from preferential duty rates, potentially including duty-free entry, provided they meet the rules of origin. Similarly, trade agreements between the EU and third countries can lead to reduced or eliminated duties under the EU's Common Customs Tariff (TARIC). Importers must consult the specific provisions of relevant trade agreements and ensure their products meet the applicable rules of origin to claim preferential treatment. The WCO's Harmonized System nomenclature is the basis, but specific trade agreement annexes detail the preferential rates.