HS 030499 Other

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What products does HS 030499 cover?

This subheading covers fish fillets and other fish meat, whether or not minced, not elsewhere specified or included within heading 0304. According to the World Customs Organization's Harmonized System Explanatory Notes and the US International Trade Commission's Harmonized Tariff Schedule (HTS), this category encompasses fish meat that has been processed beyond simple filleting or mincing but does not fit into more specific subheadings of 0304, such as those for chilled, frozen, dried, or salted fish meat. It includes products like fish cakes or patties made from minced fish meat, provided they are not further prepared to be classified as prepared or preserved foods under Chapter 16.

What falls outside HS 030499?

The following products are excluded from HS 030499: fish fillets and other fish meat that are raw, chilled, or frozen and not minced (classified under 0304.10 through 0304.89), dried, salted, or in brine (0304.91), or prepared or preserved fish products such as canned fish, smoked fish, or fish in sauces (Chapter 16). For instance, whole fish, fish steaks, or fish roe are not classified here. Products where the fish meat is a minor component of a composite food item, such as a fish-and-vegetable pie, would also be classified elsewhere based on the predominant ingredient or the nature of the composite product.

What are common classification mistakes for HS 030499?

A common error is misclassifying minced fish meat that has undergone minimal processing, such as the addition of a binder or seasoning, under this subheading when it should be classified as a prepared or preserved fish product under Chapter 16. For example, fish cakes with a significant proportion of breadcrumbs and egg, or fish burgers, are typically considered prepared foods. Importers must carefully consider the degree of preparation and the presence of other ingredients, applying General Rule of Interpretation (GRI) 1 and GRI 3 where necessary to determine the essential character of the product.

How should importers classify products under HS 030499?

The correct procedure for classifying products under HS 030499 involves a thorough examination of the product's composition and processing. Importers and customs brokers must first determine if the product is indeed fish meat and if it is not specifically covered by more precise subheadings within heading 0304. If the fish meat has been minced or processed into forms like patties or cakes, and it is not otherwise prepared or preserved, then 030499 is the appropriate code. Consulting the official tariff schedule's explanatory notes and seeking a binding ruling from customs authorities is recommended for complex cases to ensure accurate classification and avoid penalties.

How is the duty calculated for products under HS 030499?

A shipment of 100 kilograms of frozen minced pollock, declared at a customs value of $300 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the customs value. The calculation is: 5% of $300 USD = $15.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 030499. Note that specific countries may have different rates under preferential trade agreements.

Which trade agreements reduce duties for HS 030499?

Several free trade agreements may reduce the applicable duty rate for HS 030499, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible products from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country and the importing country's regulations.

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