1504.20.20.00 - Cod
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1504.20.20.00, specifically classifies cod-derived fats and oils, and their fractions, which are obtained from fish other than liver oils. These products can be in either a refined or unrefined state, but they must not have undergone any chemical modification. The primary material for this classification is derived directly from codfish.
This classification is distinct from its sibling categories. While all fall under the broader heading of fats and oils from fish, 1504.20.40.00 pertains specifically to herring-based products, and 1504.20.60 covers all other fish-derived fats and oils not otherwise specified. Therefore, the key differentiator for 1504.20.20.00 is its exclusive focus on cod as the source material.
As a leaf node, this category represents the most specific level of detail for cod fats and oils within this section of the tariff. Classification at this level relies on the confirmed origin of the product from codfish, ensuring accurate import and export procedures. The absence of further subcategories signifies that no additional distinctions are made based on processing or specific fractions at this granular level, beyond what is already defined.