03061210

HS code 03061210 (Chapter 03 "Fish, crustaceans, molluscs"; Heading 0306 "Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine"; Subheading 030612 "Frozen") under the Vietnam tariff schedule classifies "- - - Smoked". Vietnam customs apply MFN rate of 40.5, Preferential rate 27. Statutory unit of measure: kg. This commodity is subject to 1 import regulation or restriction; see compliance section below. 22 free trade agreement preferential rates are available for this code.