HS 160554 Cuttlefish and squid

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What products does HS 160554 cover?

This subheading covers edible, prepared or preserved cuttlefish and squid, including their meat, fins, and tentacles. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses products that have undergone processing beyond simple freezing or chilling, such as cooking, canning, or drying, and are intended for human consumption. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this subheading is specific to processed forms of these cephalopods, excluding live or fresh specimens.

What falls outside HS 160554?

The following products are excluded from HS 160554: live cuttlefish and squid, fresh or chilled cuttlefish and squid (which are classified under HS 0307), and frozen cuttlefish and squid (classified under HS 0307). Also excluded are cuttlefish and squid prepared or preserved in ways not covered by Chapter 16, such as those in flour or breadcrumbs (typically classified under Chapter 21) or as ingredients in composite dishes where the cephalopod is not the principal component. For instance, calamari rings battered and fried, ready for reheating, would fall here, but a seafood salad with a small proportion of squid would be classified elsewhere.

What are common classification mistakes for HS 160554?

A common error is misclassifying frozen cuttlefish and squid under HS 160554. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Frozen, unprocessed cephalopods are specifically provided for under HS 0307. Another mistake is classifying products where the cuttlefish or squid is merely an ingredient in a more complex preparation, such as a soup or a ready-to-eat meal, where the overall character is not solely defined by the cephalopod itself.

How should importers classify products under HS 160554?

The correct procedure for classifying products under HS 160554 involves a thorough examination of the product's form and processing. Importers and customs brokers must verify if the cuttlefish or squid has been prepared or preserved beyond simple chilling or freezing, such as being cooked, canned, dried, or seasoned. Consulting the specific product descriptions within the relevant tariff schedule, such as the USITC HTS or the UK Trade Tariff, and referencing any explanatory notes or rulings is crucial to ensure accurate classification and avoid potential penalties.

How is the duty calculated for products under HS 160554?

A 10kg shipment of canned squid in brine, declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $150 USD = $15.00. This rate is published in the USITC Harmonized Tariff Schedule. If the product were sold by weight, and a per-kilogram duty applied, the calculation would differ based on that specific rate.

Which trade agreements reduce duties for HS 160554?

Several free trade agreements may reduce the applicable duty rate for HS 160554, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cuttlefish and squid products from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration on the commercial invoice or a separate certificate of origin is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or zero duties for certain developing countries, requiring a GSP Form A. The EU's preferential agreements with countries like Norway also offer reduced rates.

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