1604.14

Tunas, skipjack tuna and bonito (Sarda spp.)

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs > Fish, whole or in pieces, but not minced

Where this code sits

  1. Section IV · Chapter
    16 — PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS
    PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
  2. Heading
    1604 — Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
  3. Subheading
    1604.14 — Tunas, skipjack tuna and bonito (Sarda spp.)

Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.

Duty rate

This subheading splits into national lines with different duties. Which one applies is a classification decision about your specific goods, and picking one for you would be making that decision on your behalf. The national lines are listed below — choose the one that describes what you are importing.

Look it up in the authority's own tariff — the only place it is legally meaningful — then bring it back to the calculator, which will do the valuation basis, VAT treatment and statutory fees for you.

Paste 1604.14 into the lookup and follow it down to your national line.

US national lines under 1604.14

The United States subdivides this subheading into 18 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.

Line Description General Preferential
1604.14.10 In oil 35% Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.10.10 In foil or other flexible containers weighing with their contents not more than 6.8 kg each 35% stated on 16041410 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.10.91 Albacore 35% stated on 16041410 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.10.99 Other 35% stated on 16041410 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.22 In containers weighing with their contents not over 7 kg each, and not the product of any insular possession of the United States, for an aggregate quantity entered in any calendar year not to exceed 4.8 percent of apparent United States consumption of tuna in airtight containers during the immediately preceding year, as reported by the National Marine Fisheries Service 6% Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.22.51 In foil or other flexible con- tainers weighing with their contents not more than 6.8 kg each 6% stated on 16041422 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.22.59 Other 6% stated on 16041422 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.22.91 In foil or other flexible con- tainers weighing with their contents not more than 6.8 kg each 6% stated on 16041422 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.22.99 Other 6% stated on 16041422 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.30 Other 12.5% Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.30.51 In foil or other flexible con- tainers weighing with their contents not more than 6.8 kg each 12.5% stated on 16041430 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.30.59 Other 12.5% stated on 16041430 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.30.91 In foil or other flexible con- tainers weighing with their contents not more than 6.8 kg each 12.5% stated on 16041430 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.30.99 Other 12.5% stated on 16041430 Free (A+,AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG)
1604.14.40.00 In bulk or in immediate containers weighing with their contents over 6.8 kg each, not in oil 1.1¢/kg Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1604.14.50.00 Other 6% Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1604.14.70.00 In oil 4.9% Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1604.14.80.00 Not in oil 6% Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.

Preferential rates for 1604.14

The US lines under this subheading offer a reduced or free rate under 18 programmes. Each is named from General Note 3(c)(i) — the schedule prints only the letter.

A Free

Generalized System of Preferences

Normally supported by: GSP claim

AU Free

United States-Australia Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

BH Free

United States-Bahrain Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

CL Free

United States-Chile Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

CO Free

United States-Colombia Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

D Free

African Growth and Opportunity Act

E Free

Caribbean Basin Economic Recovery Act

IL Free

United States-Israel Free Trade Area

Normally supported by: Certification / claim under a US free trade agreement

JO Free

United States-Jordan Free Trade Area Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

KR Free

United States-Korea Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

MA Free

United States-Morocco Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

OM Free

United States-Oman Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

P Free

Dominican Republic-Central America-United States Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PA Free

United States-Panama Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PE Free

United States-Peru Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

R Free

United States-Caribbean Basin Trade Partnership Act

S Free

United States-Mexico-Canada Agreement

Normally supported by: USMCA certification of origin

SG Free

United States-Singapore Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

Origin is determined by the agreement’s product-specific rules applied to your bill of materials. We hold the tariff schedule and the programme legend, not your inputs — nothing here determines that goods qualify.

What chapter 16 excludes

A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.

1. This chapter does not cover meat, meal offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in chapter 2 or 3, note 6 to chapter 4 or in heading 0504.

Legal notes that govern this code

Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.

Section IV notes PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.

Additional U.S. Notes

1. In this section the term "canned" means preserved in airtight containers by heat processing to destroy or inactivate micro-organisms and enzymes that otherwise could cause spoilage.

2. For the purposes of this section, unless the context otherwise requires--

(a) the term "percent by dry weight" means the sugar content as a percentage of the total solids in the product;

(b) The term "capable of being further processed or mixed with similar or other ingredients" means that the imported product is in such condition or container as to be subject to any additional preparation, treatment or manufacture or to be blended or combined with any additional ingredient, including water or any other liquid, other than processing or mixing with other ingredients performed by the ultimate consumer prior to consumption of the product;

(c) the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging; and

(d) the term "ultimate consumer" does not include institutions such as hospitals, prisons and military establishments or food service establishments such as restaurants, hotels, bars or bakeries.

Chapter 16 — Notes

Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.

1. This chapter does not cover meat, meal offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in chapter 2 or 3, note 6 to chapter 4 or in heading 0504.

2. Food preparations fall in this chapter provided that they contain more than 20 percent by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or the preparations of heading 2103 or 2104.

Chapter 16 — Subheading Notes

Subheading Notes. Binding, scoped to subheadings.

1. For the purposes of subheading 1602.10, the expression “homogenized preparations” means preparations of meat, meat offal, blood or insects, finely homogenized, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects.This subheading takes precedence over all other subheadings of heading 1602.

2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in chapter 3 under the same name.

Chapter 16 — Additional U.S. Notes

Additional U.S. Notes. Binding in the United States; not part of the international HS.

1. For the purposes of this chapter, the term "in oil" means packed in oil or fat, or in added oil or fat and other substances, whether such oil or fat was introduced at the time of packing or prior thereto.

2. In assessing the duty on meats, no allowance shall be made for normal components thereof such as bones, fat, and hide or skin. The dutiable weight of meats in airtight containers subject to specific rates includes the entire contents of the containers.

3. For purposes of subheadings 1604.14.22 and 1604.14.30, tunas and skipjack from the freely associated states may be entered free of duty under the appropriate subheading in an aggregate quantity provided by, and under the terms set forth in, general note 10(c) to the tariff schedule. Goods from the freely associated states entered, or withdrawn from warehouse for consumption, in excess of such specified aggregate quantity shall be dutied under the appropriate subheading at the rate set forth in the "General" subcolumn of column 1.

Chapter 16 — Statistical Notes

US statistical reporting only. NOT classification law.

1. Imports of shrimp or products of shrimp are subject to the provisions of section 609 of Public Law 101-162 of November 21, 1989 (16 U.S.C. 1537 note).

Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.

Other chapters that mention heading 1604

An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.

Chapter 03

(d) Caviar or caviar substitutes prepared from fish eggs (heading 1604).

Chapter 16

2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in chapter 3 under the same name.

Chapter 16

3. For purposes of subheadings 1604.14.22 and 1604.14.30, tunas and skipjack from the freely associated states may be entered free of duty under the appropriate subheading in an aggregate quantity provided by, and under the terms set forth in, general note 10(c) to the tariff schedule. Goods from the freely associated states entered, or withdrawn from warehouse for consumption, in excess of such specified aggregate quantity shall be dutied under the appropriate subheading at the rate set forth in the "General" subcolumn of column 1.

Other subheadings under 1604

Importing 1604.14 into

Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.

Common questions

What is HS code 1604.14?

1604.14 covers Tunas, skipjack tuna and bonito (Sarda spp.). It sits under heading 1604 (Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs) in chapter 16, preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects.

What is the US duty rate for 1604.14?

There is no single rate: this subheading splits into 18 US national lines with 5 different duty rates. Which one applies is a classification decision about your specific goods — the lines are listed on this page.

What is excluded from chapter 16?

1. This chapter does not cover meat, meal offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in chapter 2 or 3, note 6 to chapter 4 or in heading 0504.