Upcoming Changes to 2022 HTS: Part 1 (Animal and Vegetable Products)
The broadest set of changes to tariff classification in five years is set to take effect toward the end of January, as the latest set of amendments to the World Customs Organization's Harmonized System tariff nomenclature is implemented in the Harmonized Tariff Schedule of the U.S. Announced by a presidential proclamation published Dec. 28, the changes are slated to take effect 30 days after that, on Jan. 27 (see 2112270032). This is the first part of International Trade Today's multi-part summary, covering fish and seafood products and vegetable products of Chapters 1-14 of the HTS.
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(NOTE: Summaries of changes to other chapters will appear in upcoming issues of International Trade Today. See the annexes to the presidential proclamation, included in an International Trade Commission report, for a full list of changes. See the World Customs Organization's correlation table for a summary of changes at the six-digit level from the 2017 to the 2022 HS nomenclature, as well as short explanations of some changes. )
Seafood Flours, Meals and Pellets Now in New Heading 0309
“Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption” are now classifiable in new heading 0309. Previously, such flours, meals and pellets had been classifiable in the heading for the sea creature from which they were derived: 0305 for fish, 0306 for crustaceans, 0307 for molluscs and 0308 for other aquatic invertebrates.
New chapter note says classifiable in 0309. New note 3 to Chapter 3 now says that “headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).”
Text removed from headings 0305-0308. Headings 0305, 0306, 0307 and 0308 are all renamed so that they no longer include the text “flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.”
Subheadings eliminated or renamed. Subheadings within headings 0305, 0306, 0307 and 0308 that previously covered flours, meals and pellets are either removed or amended so they no longer refer to flours, meals and pellets.
- Subheadings 0305.10, 0305.10.20 and 0305.10.40, which previously had covered fish flour, meals and pellets, are deleted entirely from the tariff schedule.
- Subheadings 0306.19.00, 0306.39.00 and 0306.99.00 are renamed so that they no longer refer to flours, meals and pellets of crustaceans. Instead, they become the residual “other” categories for frozen, live and other crustaceans, respectively. They are renumbered 0306.19.01, 0306.39.01 and 0306.99.01.
- The superior text for subheadings 0307.91.02 through 0307.99.02 is amended so it no longer refers to flours, meals and pellets. The subheadings are now a simple “other” residual category for molluscs, including conchs, and are renumbered 0307.91.03, 0307.92.01 and 0307.99.02.
- Subheading 0308.90.00, still covers “other” aquatic invertebrates besides crustaceans and molluscs, but is now renumbered 0308.90.01.
New heading 0309 for flours, meals and pellets. New heading 0309 is created, for “Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption.” The new subheading is broken out into new subheadings for flours, meals and pellets:
- Of fish under 0309.10, which is in turn broken out into subheadings 0309.10.05 when imported in bulk or immediate containers weighing 6.8.kg, duty free; and 0306.10.90 when imported in smaller containers, dutiable at 6%.
- Of crustaceans under 0309.90.10 when frozen, 0309.90.20 when live, fresh or chilled, and 0309.90.30 for “other,” all duty free.
- Of molluscs under 0309.90.40 when live, fresh or chilled, 0309.90.50 when frozen and 0309.90.60 for “other,” also all duty free.
- Of “other” under 0309 under 0309.90.90, again duty free.
Revisions to Fish Names in Chapter 3
Tariff provisions for skipjack tuna and scallops of chapter 3 are renamed, with no changes to tariff treatment:
Skipjack tuna. Several provisions of Chapter 3 that reference skipjack tuna are renamed. The superior text to subheadings 0302.31.00 (fresh or chilled) and 0302.41.00 (frozen), as well as subheading 0304.87.0000 (fillets and other meat) had previously provided for:
“Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99.”
They will now say:
“Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99.”
Similarly, subheadings 0302.33.00 and 0303.43.00 had provided for “skipjack or stripe-bellied bonito,” but will now say “skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis).”
Scallops. The superior text to heading 0307.21.00 through 0307.29.01, which had covered “Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten,” now refers to “Scallops and other molluscs of the family Pectinidae.”
This is an “expansion of the scope of … subheadings 0307.21, 0307.22 and 0307.29 in order to cover all molluscs of the family Pectinidae, which, in HS 2017, are included in the 0307.2 and 0307.9 series,” the WCO said in its correlation table.
New Provisions for Edible Insects Added to Chapter 4
Provisions for edible insects are added to heading 0410 of the tariff schedule. New U.S. note 6 to Chapter 4 is added to define edible insects as follows:
“For the purposes of heading 0410, the term “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects, otherwise prepared or preserved (generally section IV).”
U.S. Note 5 to chapter 4 (which lists exclusions from the chapter and was previously note 4 prior to the addition of another note on yogurt) is amended to exclude “(a) Non-living insects, unfit for human consumption (heading 0511).” Similarly, new U.S. Note 1(b) is added to Chapter 2 to clarify that “edible, non-living insects” are not classifiable in that chapter, but rather in heading 0410.
Heading 0410 renamed to include edible insects. Heading 0410, previously a purely residual provision for other edible products of animal origin, is renamed to now cover “Insects and other edible products of animal origin, not elsewhere specified or included.”
New subheading for edible insects added. Under heading 0410, new subheading 0410.10.00 is added for “insects,” dutiable at 1.1%. Subheading 0410.90.00 now becomes the residual provision in chapter 4 for “other” edible products of animal origin, not elsewhere specified or included, also dutiable at 1.1%.
Additional Detail on Yogurt Added to Tariff Schedule
While tariff treatment for yogurt isn’t changed, a new note defining what is classifiable as yogurt is added, and yogurt is given more prominence in the description of heading 0403. Tariff provisions for yogurt are also renumbered.
The restructuring reflects “the expansion of the scope of heading 04.03 in respect of yogurt containing added spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares,” the WCO said.
New note delineates yogurt classification. New U.S. note 2 is added to Chapter 4, delineating what may or may not be considered yogurt for classification purposes, as follows: “For the purposes of heading 0403, yogurt may be concentrated or flavored and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.”
Heading 0403 renamed, subheadings for yogurt renumbered. Subheading 0403 is renamed to now put yogurt first in the list of fermented and acidified milk products covered by the heading. The title is now: “Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa.” Previously yogurt had been listed between cream and kephir, but the heading was otherwise the same.
Subheadings 0403.10.05, 0403.10.10, 0403.10.50 and 0403.10.90 for yogurt are renumbered 0403.20.05, 0403.20.10, 0403.20.50 and 0403.20.90, respectively. Additional U.S. note 10 to Chapter 4 is modified accordingly.
More Detail Added to Provisions on Mushrooms
Tariff breakouts are added for various fresh mushrooms of heading 0709 and dried shiitake mushrooms of heading 0712.
Fresh mushrooms. Several new subheadings are added for varieties of fresh mushrooms. New subheading 0709.52.05 covers mushrooms of the genus Boletus; 0709.53.00 covers mushrooms of the genus Cantharellus; 0709.54.00 covers fresh shiitake mushrooms; 0709.55.00 covers Matustake mushrooms, including mushrooms of Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens. Trichloma caligatum. New subheading 0709.56.00 covers truffles of the genus Tuber.
Subheadings 0709.59.10 and 0709.59.90, which cover other truffles and other mushrooms, are renumbered 0709.59.11 and 0709.59.91.
Dried shiitake muchrooms. Dried shiitake mushrooms are given their own subheadings in heading 0712. New subheading 0712.34.10 covers shitake mushrooms, air dried or sun dried (dutiable at 1.3 ¢/kg+1.8%, and new subheading 0712.34.20 covers other shitake mushrooms, dutiable at 1.9 ¢/kg+2.6%.
Subheadings 0712.39.10 and 0712.39.20, which cover other types of air or sun dried non-Agaricus mushrooms and other mushrooms of heading 0712, respectively, are renumbered 0712.39.11 and 0712.39.21.
Classification Change for Pine Nuts, Pecans
The 2022 tariff schedule now has pine nuts broken out into more detailed six-digit classification provisions. Pecans, on the other hand, are moved under a renumbered category for “other’ nuts not found elsewhere in heading 0802.
Pine nuts. In-shell pine nuts are now provided for under new six-digit subheading 0802.91, and more specifically in subheading 0802.91.10 for in-shell pignolia, dutiable at 0.7¢/kg, and subheading 0802.91.90 for other in-shell pine nuts, dutiable at 1.3¢/kg. Shelled pine nuts are now under six digit-subheading 0802.92, subdivided into 0802.92.10 for shelled pignolia, dutiable at 1¢/kg, and other shelled pine nuts, dutiable at 5¢/kg.
Pecans. Tariff subheadings for pecans previously under subheadings 0802.90.10 and 0802.90.15 are removed. Instead, pecans are found under the renumbered residual “other” subheading for nuts of heading 0802.
‘Other’ nuts. That other category is now found in six-digit subheading 0802.99. Pecans form a subcategory, with in-shell pecans classified under new subheading 0802.99.10 and shelled under new subheading 0802.99.15. Tariff treatment is unchanged from the previous classification scheme.
The residual “other” classification for nuts of heading 0802 is now found in subheading 0802.99.82 for in-shell “other” nuts, and 0802.99.98 for shelled “other” nuts.
Clarifications on Preserved Vegetables, Fruits and Nuts Unsuitable for Consumption
Tariff provisions on provisionally preserved vegetables, fruits and nuts unsuitable for immediate consumption are revised, with further clarification provided by new notes to chapters 7 and 8, respectively, instead of a list of treatments that qualify under each relevant heading.
New U.S. note 5 to Chapter 7 delineating their classification in heading 0711 as follows: “Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulfur dioxide gas, in brine, in sulfur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.”
The text to heading 0711 is simplified to remove a list of examples of types of preservation allowed under the subheading, so that it now says: “Vegetables provisionally preserved, but unsuitable in that state for immediate consumption.”
Likewise, new U.S. note 4 to Chapter 8 says: “Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by Sulfur dioxide gas, in brine, in sulfur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.”
A list of examples of treatments in the text to heading 0812 is also removed, and the heading now covers: “Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption.”
Tariff Description Modified for Broccoli, Grapefruit, Preserved Lingonberry, Juices
The description for subheading 0704.10, which previously referred to “Cauliflower and headed broccoli (Brassica oleracea var. botrytis),” now refers to “Cauliflowers and broccoli (Brassica oleracea var. botrytis).” The change is an expansion that allows classification of “all varieties of broccoli in that subheading,” the WCO said.
The superior text to subheadings 0805.40.40 through 0805.40.80 is revised so it now says “grapefruit and pomelos.” Previously it had referenced grapefruit, including pomelos. Likewise, subheading 2009.21 now refers to “grapefruit juice; pomelo juice.”
Subheading 2008.93.00, which covers prepared or preserved cranberries and also includes the genus and species name for lingonberries, is updated to that it now also includes the common name lingonberry. Likewise, subheading 2009.81.00 now explicitly refers to lingonberry juice, previously having only referred to the scientific name.
Note Modified on Classification of Processed Quinoa in Chapter 10
Note 1(b) to Chapter 10, which says the chapter doesn’t cover grains hulled or otherwise worked except for certain processes for rice, is modified to add that “quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.”
Classification Scheme Reworked for Shelled Peanuts; Blanched Peanuts Now in Chapter 12
Previously, tariff provisions for shelled peanuts (other than seed) had been broken out into peanuts for use as oil stock, and “other” peanuts. Blanched peanuts, on the other hand, had been classifiable in Chapter 20. Now the distinction between oil stock and “other” peanuts is removed, and shelled peanuts are instead classified in one of two sets of subheadings based on whether or not they are dry-blanched.
New subheadings 1202.42.10, 1202.42.15 and 1202.42.20 cover dry-blanched shelled peanuts described in general note 15, described in additional U.S. note 2 to Chapter 12, and “other,” respectively. New subheadings 1202.42.50, 1202.42.60 and 1202.42.90 cover “other” shelled peanuts (i.e., not dry blanched” and is broken out in the same manner.
Blanched peanuts had previously been classified in Chapter 20 as food preparations in the HTSUS, but as the reworked classification scheme is at the six-digit level, controlled by the WCO Harmonized System, those U.S. tariff provisions in Chapter 20 are removed. Subheadings 2008.11.22, 2008.11.25 and 2008.11.35 are eliminated entirely from the tariff schedule, as is the superior text referring to blanched peanuts. Subheadings 2008.11.42, 2008.11.45 and 2008.11.60, still covering “other” prepared or preserved peanuts, are renumbered 2008.11.43, 2008.11.46 and 2008.11.61.
Additional U.S. note 2 to Chapter 12 is modified to reflect the new classification numbers.
African Cherry Bark Added to Classification for Medicinal Plants
New subheading 1211.60.00 is added for “Bark of African cherry (Prunus Africana)” under heading 1211, which covers plants used primarily in perfumery, pharmacy, insecticidal, fungicidal or similar purposes.
The WCO said it made this change “in order to monitor the potential impact of the over-exploitation of this tree in the wild because of the increasing use of its bark, especially by the international pharmaceutical industry.”
The residual category for “other” medicinal plants is renumbered 1211.90.89.