0305.62.00.10 - Having a moisture content by weight over 50 percent 🖩
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 | 2.8¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 0305.62.00.10, specifically covers cod (belonging to the species *Gadus morhua, Gadus ogac, Gadus macrocephalus*) that has been salted but not dried or smoked, and is not in brine. The critical defining characteristic for inclusion in this subcategory is its moisture content, which must be over 50 percent by weight. This applies to whole cod, or cod that has undergone basic processing such as the removal of heads, fins, viscera, scales, or vertebral columns, provided no further processing beyond salting has occurred.
The distinction between this category and its siblings lies solely in the precise moisture content threshold. While 0305.62.00.10 includes cod with over 50 percent moisture, sibling categories address different moisture ranges. For instance, 0305.62.00.25 covers cod with a moisture content exceeding 45 percent but not surpassing 50 percent, and 0305.62.00.30 further narrows the scope to cod with a moisture content above 43 percent but not exceeding 45 percent. The sibling 0305.62.00.45 encompasses cod with a moisture content of 43 percent or less.
As a leaf node within the HTS structure, this classification has no further subdivisions. Therefore, the focus remains on accurately identifying cod that meets the criteria of being salted, not dried or smoked, not in brine, and possessing a moisture content exceeding 50 percent by weight. Accurate adherence to this moisture content specification is paramount for correct classification under this specific HTS code.