0305.20.40.65 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 44¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0305.20.40.65, encompasses all fish livers, roes, and milts that have been dried, smoked, salted, or packed in brine, but do not specifically fall under the categories for salmon roe or herring roe. It serves as a residual classification for these processed fish by-products when they are not of the specified types.
The distinction from sibling categories is crucial for accurate classification. While 0305.20.40.20 specifically covers salmon roe and 0305.20.40.40 covers herring roe, this "Other" category applies to any other species of fish whose livers, roes, or milts are processed through drying, smoking, salting, or brining. For example, cod roe, capelin roe, or trout milt, when prepared in these manners, would fall into this classification unless they are specifically listed under a more precise subheading.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, classification within this subheading relies on confirming that the product is indeed a fish liver, roe, or milt that has undergone one of the specified preservation methods (dried, smoked, salted, or in brine) and is not otherwise specifically enumerated. Careful consideration of the species of origin and the processing method is paramount for correct tariff application.