0305.49.40.45 - 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 | 6.6¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This category, "Other," under smoked fish, not otherwise specified, serves as a residual classification for smoked fish fillets and other smoked fish products that do not fit into the more specific subheadings. It encompasses a broad range of smoked fish that are not designated as edible offal and do not fall under specific species or preparation methods outlined in preceding codes. The defining characteristic for inclusion here is the process of smoking, which imparts a distinct flavor and preservation method to the fish.
This classification is distinct from its sibling category, 0305.49.40.20, which specifically enumerates certain common commercial fish species like cod, cusk, haddock, hake, and pollock that have been smoked. Therefore, if a smoked fish product is not one of those specifically listed species, or if it is a processed form of those species not explicitly covered elsewhere, it would likely fall under this "Other" designation, provided it meets the general criteria of smoked fish.
As this is a leaf node, there are no further subcategories to introduce. Classification into this HTS code is therefore determined by a process of elimination, ensuring that the product is indeed smoked fish, not edible offal, and not specifically provided for under more granular classifications at this level of the HTS. Importers and exporters should carefully review the descriptions of preceding codes to confirm that their product does not meet the criteria for a more specific classification before resorting to this residual "Other" category.