HS 160432 Caviar substitutes

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What products does HS 160432 cover?

This subheading covers "Caviar substitutes" as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. It specifically refers to products that mimic the appearance, texture, and taste of caviar but are derived from sources other than sturgeon roe. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, clarify that these substitutes are typically made from fish roe of species other than sturgeon, or from plant-based ingredients, and are processed to resemble true caviar. For instance, products made from herring or capelin roe, or even seaweed-based pearls, would fall under this category if presented as caviar substitutes.

What falls outside HS 160432?

The following products are excluded from HS 160432: genuine caviar derived from sturgeon roe, which is classified under HS 160430. Also excluded are unfertilized fish eggs intended for consumption as a distinct product rather than as a caviar substitute, and processed fish roe that is not specifically presented or formulated to mimic caviar. For example, plain salted herring roe not intended to replicate caviar's texture and appearance would likely be classified elsewhere within Chapter 16, potentially under a more general heading for fish roe. Products containing caviar substitutes as a minor ingredient in a composite dish would also be classified based on the primary component.

What are common classification mistakes for HS 160432?

A common error is misclassifying genuine sturgeon caviar (HS 160430) as a caviar substitute, or vice versa. Another mistake involves classifying processed fish roe that is not intended to mimic caviar under this subheading, failing to adhere to the specific definition of "substitute." This often arises from not fully understanding the intent and presentation of the product. According to General Interpretative Rule (GIR) 1, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the product's nature as a *substitute* is paramount.

How should importers classify products under HS 160432?

The correct procedure for classifying products under HS 160432 involves a thorough examination of the product's composition, processing, and intended use. Importers and customs brokers must verify that the product is indeed a substitute for caviar, meaning it is not sturgeon roe but is presented and marketed as such. Reviewing product descriptions, ingredient lists, and marketing materials is crucial. Consulting official tariff databases like the USITC HTS or the EU TARIC for specific rulings and explanatory notes is also recommended to ensure accurate classification.

How is the duty calculated for products under HS 160432?

A 500-gram jar of "Salmon Roe Caviar Substitute" declared at a customs value of $50.00 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value. The calculation is: 7.0% × $50.00 = $3.50. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 1604.32.0000.

Which trade agreements reduce duties for HS 160432?

Several free trade agreements may reduce the applicable duty rate for HS 160432, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating products from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA country of origin certification statement is required. Additionally, preferential rates may be available for products from countries participating in the Generalized System of Preferences (GSP) program, where the rate could be Free, contingent upon the specific country and the required GSP Form A documentation.

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