03053940

HS code 0305.39.40.00 (Chapter 03 "Fish, crustaceans, molluscs"; Heading 0305 "Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process"; Subheading 030539 "Other") under the United States tariff schedule classifies "Mackerel, in immediate containers weighing with their contents 6.8 kg or less each". United States customs apply MFN rate of 5%, Column 2 rate 25%. Statutory unit of measure: kg. 17 free trade agreement preferential rates are available for this code.