1604.12.40.00 - In tomato sauce, smoked or kippered, and in immediate containers weighing with their contents over 0.45 kg each 🖩
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 | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category encompasses herrings, prepared or preserved, specifically those that are smoked or kippered. The defining characteristics are their preparation method (smoking or kippering) and their packaging, which must be in immediate containers weighing over 0.45 kg each with their contents. Furthermore, these herrings must be packed in tomato sauce. This ensures that only herrings meeting these precise processing and packaging criteria fall under this heading.
The distinction from its sibling category, 1604.12.60 "Other," lies in the specific inclusion of herrings prepared in tomato sauce. The sibling category would cover all other forms of prepared or preserved herrings that do not meet the criteria of being in tomato sauce, smoked or kippered, and in the specified container weight. For example, herrings simply canned in oil or brine, or those smoked but not in tomato sauce, would likely fall under the "Other" subheading.
As a leaf node, this category does not have further subcategories. Therefore, the classification concludes here, with the specific requirements for preparation (smoked or kippered), sauce (tomato sauce), and packaging weight (over 0.45 kg per container) being the decisive factors for goods to be classified under 1604.12.40.00. Accurate identification of these attributes is crucial for correct customs declaration.