0305.62.00.60 - Having a moisture content by weight over 45 percent but not 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 category, 0305.62.00.60, specifically covers cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) that has been salted but not dried or smoked, and is not fish in brine, with a precise moisture content range. The defining characteristic for this classification is a moisture content by weight that is over 45 percent but does not exceed 50 percent. This granular specification ensures accurate tariff application based on the physical state and processing level of the cod.
It is crucial to distinguish this category from its siblings based on its exact moisture content. Unlike 0305.62.00.50, which applies to cod with a moisture content exceeding 50 percent, or 0305.62.00.70 and 0305.62.00.80, which cover lower moisture content ranges (over 43% but not over 45%, and not over 43% respectively), this classification targets a very specific intermediate moisture level. This distinction is critical for importers and exporters to ensure correct duty rates are applied.
As this HTS code represents a leaf node, there are no further subcategories. Therefore, the focus remains on the precise definition of the goods. Examples of products that would fall under this classification include salted cod fillets or portions where the water content has been carefully controlled to fall within the 45% to 50% range, after the salting process and before any significant drying or smoking has occurred.