HS 160540 Other crustaceans

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What products does HS 160540 cover?

This subheading covers other crustaceans, prepared or preserved, not elsewhere specified. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes a variety of crustaceans beyond those specifically listed in preceding subheadings, such as certain types of crabs, lobsters, and shrimp that have undergone processing like cooking, canning, or freezing. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to processed crustaceans not falling under more specific categories within heading 1605.

What falls outside HS 160540?

The following products are excluded from HS 160540: live, fresh, or chilled crustaceans (which are typically classified under Chapter 03), and crustaceans prepared or preserved in ways not covered by heading 1605, such as those in brine or simply boiled without further preservation. For instance, live lobsters (HS 0306.11) or cooked shrimp not preserved (HS 0306.13) would not be classified here. Products where crustaceans are merely an ingredient in a composite dish, like a seafood salad with a high proportion of other ingredients, may also be classified elsewhere based on the principal component.

What are common classification mistakes for HS 160540?

A common error is misclassifying prepared or preserved crustaceans based on their raw form rather than their processed state. For example, canned crab meat, even if it originates from a specific type of crab, should be classified under 160540 if it doesn't fit a more specific subheading for that particular crab. Another mistake involves confusing this subheading with prepared meals containing crustaceans, which might fall under Chapter 19 or 21 depending on the overall composition and preparation method, as per General Interpretative Rule 1.

How should importers classify products under HS 160540?

The correct procedure for classifying products under HS 160540 involves a thorough review of the product's processing and presentation. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and compare the product's characteristics against the descriptive notes for heading 1605 and its subheadings. Key considerations include whether the crustacean is cooked, canned, frozen, or otherwise preserved, and if it is presented as a distinct product or as part of a composite good.

How is the duty calculated for products under HS 160540?

A shipment of 100 kilograms of canned shrimp, declared at a customs value of $500 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the customs value: 20% of $500 USD = $100.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 160540. Note that specific product descriptions might lead to different rates.

Which trade agreements reduce duties for HS 160540?

Several free trade agreements may reduce the applicable duty rate for HS 160540, including the United States-Mexico-Canada Agreement (USMCA), where qualifying products from Canada and Mexico can enter duty-free. For developing countries, the Generalized System of Preferences (GSP) may offer reduced or zero duties. To claim preference under USMCA, a valid origin declaration on the commercial invoice or a separate certificate of origin is required. For GSP, a Form A certificate of origin is typically needed, depending on the importing country's specific requirements.

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