0305.79.00.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 2.8¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This category, HTS Code 0305.79.00.00, encompasses edible fish offal that is dried, salted, or in brine, and also smoked. It specifically covers fish heads, tails, maws, and other edible offal that does not fall into the more specifically defined categories within the 0305.7 group. The key defining characteristic is that these products are prepared through drying, salting, brining, or smoking, making them shelf-stable and suitable for consumption.
This classification is distinct from its siblings, 0305.71.00.00 (Shark fins) and 0305.72.00.00 (Fish heads, tails and maws). While sibling categories precisely enumerate specific types of offal (shark fins and generally fish heads, tails, and maws), this category acts as a residual provision for any other edible fish offal that has undergone the specified preservation methods. Therefore, if an edible fish offal product is dried, salted, in brine, or smoked and is not a shark fin, head, tail, or maw, it would likely be classified here.
As this is a leaf node, there are no further subcategories to introduce. Classification decisions within this code will rely on the definitive processing methods (dried, salted, in brine, or smoked) and the exclusion from the more narrowly defined sibling categories. The focus for correct classification will be on identifying the specific type of edible fish offal and confirming its preparation method aligns with the description of this residual category.