HS 160412 Herring

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What products does HS 160412 cover?

This subheading covers prepared or preserved herring, whole or in pieces, but not minced. According to the World Customs Organization's Harmonized System Nomenclature, this includes herring that has undergone processes such as salting, drying, smoking, or cooking, and is then packed in a manner that preserves it. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key characteristic is the preservation of the whole or piece form of herring, excluding products where the fish has been finely divided.

What falls outside HS 160412?

The following products are excluded from HS 160412: herring that has been minced or mashed, which falls under HS 160419; herring that is simply chilled or frozen without further preservation (classified under Chapter 3); and herring roe or livers, which are classified separately under HS 160430. Products where herring is an ingredient in a composite dish, such as a fish pie or a ready-to-eat meal, are also excluded and would be classified based on the principal character of the composite product, often under Chapter 16 but in a different subheading.

What are common classification mistakes for HS 160412?

A common error is misclassifying herring products that are not fully preserved or are in a different form. For instance, lightly salted herring that is intended for immediate consumption and not long-term preservation might be mistakenly classified under HS 160412 instead of Chapter 3. Additionally, confusing "pieces" with "minced" herring is a frequent issue, leading to incorrect classification under HS 160419 when it should be HS 160412, or vice versa, violating General Rule of Interpretation (GRI) 1 which states classification shall be determined according to the terms of the headings and any relative section or chapter notes.

How should importers classify products under HS 160412?

The correct procedure for classifying products under HS 160412 involves a thorough examination of the product's form and preservation method. Importers and customs brokers must verify that the product consists of whole or pieces of herring that have been prepared or preserved, such as through salting, drying, smoking, or cooking, and is not minced. Consulting the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing any explanatory notes or rulings is crucial to ensure accurate classification.

How is the duty calculated for products under HS 160412?

A 1-kilogram tin of preserved herring in oil, declared at a customs value of $5.00 USD, would attract a US duty of $0.50. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value of $5.00 ($5.00 × 0.10 = $0.50). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS 160412. Note that some specific products might also have additional duties or be subject to other trade measures.

Which trade agreements reduce duties for HS 160412?

Several free trade agreements may reduce the applicable duty rate for HS 160412, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying herring products originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, documentation such as a USMCA Certificate of Origin or a CPTPP Certificate of Origin is typically required, depending on the specific agreement and jurisdiction.

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