HS 160413 Sardines, sardinella and brisling or sprats

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What products does HS 160413 cover?

This subheading covers prepared or preserved fish specifically identified as sardines, sardinella, and brisling or sprats. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are small, oily fish of the herring family. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to these fish when they are prepared or preserved, typically canned, in oil, or in sauce, but not when they are fresh, chilled, or frozen raw fish.

What falls outside HS 160413?

The following products are excluded from HS 160413: fresh, chilled, or frozen sardines, sardinella, brisling, or sprats, which would typically fall under HS Chapter 3. Also excluded are other small fish that may resemble sardines but are not botanically classified as such, such as anchovies (HS 160419) or mackerel (HS 160419). Preparations of these fish where they are not the primary ingredient or are mixed with other fish species may also be classified elsewhere under Heading 1604.

What are common classification mistakes for HS 160413?

A common error is misclassifying other small fish species as sardines, sardinella, or brisling/sprats, especially when they are prepared or preserved. For instance, canned anchovies, while similar in size and preparation, are classified under HS 160419. Importers must carefully verify the species of fish based on scientific nomenclature and product descriptions, adhering to General Interpretative Rule 1 of the Harmonized System, which states that 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 160413?

The correct procedure for classifying products under HS 160413 involves a multi-step process. First, identify the precise species of fish in the preparation. Second, confirm that the fish are prepared or preserved, not raw. Third, consult official tariff schedules such as the USITC HTS, EU TARIC, or UK Trade Tariff to verify the specific subheading. Importers and customs brokers should review product labels, invoices, and any scientific documentation to ensure accurate species identification and preparation method, thereby avoiding misclassification and potential penalties.

How is the duty calculated for products under HS 160413?

A 100-gram can of Portuguese sardines in olive oil, declared at a customs value of $1.50 USD, would attract a US Most Favored Nation (MFN) duty of $0.15. This is calculated using the MFN rate of 10% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 1604.13.0000), where duty = 10% × $1.50 = $0.15. Note that specific quantities might also be subject to additional duties or quotas depending on the importing country's tariff schedule.

Which trade agreements reduce duties for HS 160413?

Several free trade agreements may reduce the applicable duty rate for HS 160413, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating sardines from Mexico and Canada can enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is necessary. Additionally, the EU's Generalized Scheme of Preferences (GSP) may offer reduced or zero duties for originating products from certain developing countries, requiring a Form A certificate.

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