1604.20.60.10 - Pre-cooked and frozen 🖩
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 subheading, 1604.20.60.10, specifically covers prepared or preserved fish that are pre-cooked and frozen. These are fish products that have undergone a cooking process and are then preserved by freezing. The "pre-cooked" aspect is key, differentiating them from raw fish that may be frozen or simply prepared in other ways.
This category is distinct from its sibling, 1604.20.60.90, which encompasses "Other" prepared or preserved fish. While 1604.20.60.10 is precisely defined by the combination of being pre-cooked and frozen, the "Other" category is a residual classification for any prepared or preserved fish not otherwise specified within the broader heading 1604 that doesn't fit the pre-cooked and frozen criteria. This could include dried, smoked (if not falling under more specific codes), or simply marinated fish that are not frozen.
As this subheading represents a leaf node within the HTS structure, there are no further subcategories. Therefore, classification into 1604.20.60.10 hinges on a product meeting both the "pre-cooked" and "frozen" conditions for prepared or preserved fish. Examples include individually quick frozen (IQF) cooked fish fillets or cooked fish pieces that are intended for subsequent heating or preparation by the consumer.