HS 160521 Shrimps and prawns

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What products does HS 160521 cover?

This subheading covers shrimps and prawns, whether frozen, chilled, dried, or salted, prepared or preserved. According to the World Customs Organization (WCO) Harmonized System Nomenclature, Heading 1605 specifically pertains to "Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved." Subheading 1605.21, as detailed in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, encompasses these specific aquatic invertebrates in their various forms, excluding those that are live or simply raw and unprocessed.

What falls outside HS 160521?

The following products are excluded from HS 160521: live shrimps and prawns, which are classified under Heading 0306. Also excluded are shrimps and prawns that have undergone simple cooking without further preparation or preservation, or those that are merely shelled but not otherwise processed. Products like shrimp paste or shrimp flour, which represent a more significant transformation, would also fall under different classifications within Chapter 16 or other chapters depending on their specific composition and preparation.

What are common classification mistakes for HS 160521?

A common error is misclassifying cooked but not further preserved shrimps and prawns. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product is simply cooked, it may not meet the "prepared or preserved" criteria for Heading 1605 and could potentially be classified under Heading 0306 if it remains essentially raw or simply cooked. Another mistake involves confusing processed shrimp products, such as shrimp cocktails or breaded shrimp, which may fall under more specific subheadings or even different headings.

How should importers classify products under HS 160521?

The correct procedure for classifying products under HS 160521 involves a thorough examination of the product's form and processing. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 1605. Key considerations include whether the product is cooked, frozen, dried, salted, or otherwise preserved. If the product is simply raw or live, it will not fall under this subheading.

How is the duty calculated for products under HS 160521?

A shipment of 100 kilograms of frozen cooked shrimp, declared at a customs value of $1,500 USD, would attract a US duty. For example, if the Most Favored Nation (MFN) duty rate for HS 160521 in the USITC Harmonized Tariff Schedule is 0% ad valorem, the duty would be $0.00 (0% × $1,500). However, if a specific tariff preference applies, or if the product were subject to a different rate, the calculation would change accordingly. For instance, a hypothetical 5% ad valorem rate would result in $75.00 duty (5% × $1,500).

Which trade agreements reduce duties for HS 160521?

Several free trade agreements may reduce the applicable duty rate for HS 160521. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating shrimps and prawns from Canada and Mexico can often enter the US duty-free. To claim this preference, a self-certified origin statement is typically required. Similarly, preferential rates or duty-free entry may be available for products originating from countries benefiting from the Generalized System of Preferences (GSP) in various jurisdictions, often requiring a GSP Form A. Specific bilateral agreements may also offer reduced rates.

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