HS 160414 Tunas, skipjack tuna and bonito (Sarda spp.)

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What products does HS 160414 cover?

This subheading covers prepared or preserved tunas, skipjack tuna, and bonito (Sarda spp.), excluding those in brine or water. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses fish that have undergone processing such as cooking, smoking, or canning, and are presented in a manner ready for consumption. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to such products, provided they are not simply packed in brine or water, which would fall under a different subheading.

What falls outside HS 160414?

The following products are excluded from HS 160414: fresh, chilled, or frozen tunas, skipjack tuna, and bonito; fish simply packed in brine or water; and fish that have been ground or reduced to paste. For instance, canned tuna in oil or sauce, or smoked tuna fillets, would be classified here. However, tuna steaks sold fresh or frozen, or canned tuna packed solely in water, would be classified under different HS codes, such as 0304 for fresh/chilled/frozen fish or 160413 for tunas, skipjack tuna and bonito (Sarda spp.) in brine or water.

What are common classification mistakes for HS 160414?

A common error is misinterpreting the packing medium. If tuna products are packed in oil, sauces, or other preparations beyond simple brine or water, they correctly fall under 160414. However, if the primary packing medium is water or brine, and the product is not otherwise prepared (e.g., cooked or smoked), it should be classified under 160413. This distinction is crucial and often requires careful review of product descriptions and ingredient lists, adhering to General Interpretative Rule 1 of the HS.

How should importers classify products under HS 160414?

The correct procedure for classifying products under HS 160414 involves a multi-step process. Importers and customs brokers must first identify the specific species of fish (tuna, skipjack tuna, or bonito) and confirm its preparation method, ensuring it is preserved and not merely fresh, chilled, or frozen. Next, they must verify the packing medium; if it is oil, sauce, or another preparation, and not solely brine or water, then 160414 is likely applicable. Consulting the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is essential for definitive classification.

How is the duty calculated for products under HS 160414?

A 100-gram can of tuna in olive oil, declared at a customs value of $2.50 USD, would attract a US duty of $0.25. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($2.50 USD × 0.10 = $0.25). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 160414.10.00.

Which trade agreements reduce duties for HS 160414?

Several free trade agreements may reduce the applicable duty rate for HS 160414, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free duties for eligible products from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.

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