Proration/Liquidation Instructions for Tuna/Skipjack
CBP has posted a memorandum providing proration and liquidation instructions for the 2011 in-quota (low duty) tariff rate quota quantity for tuna and skipjack (tuna), in airtight containers, not in oil, weighing with their contents not over 7 kilograms each, that is not the product of any U.S. insular possession.
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This TRQ oversubscribed at opening moment on January 3, 2011. All entry summaries and/or warehouse withdrawals presented at 12:00 p.m. EST, or its equivalent in other time zones, on January 3, 2011 will be prorated as follows: 0.8355718 or 88.355718% of the presented quantity shall be liquidated at the low duty rate (HTS 1604.14.22/6%). The remainder shall be liquidated at the over-quota (high duty) rate (HTS 1604.14.30/12.5%). Quantities should be rounded to the nearest whole number as appropriate. Any entry summaries and/or warehouse withdrawals presented after 12:00 p.m. EST on January 3, 2011 shall be liquidated at the high rate.
CBP notes that several entry summaries were presented in 2010 for tuna released in 2011. Per 19 CFR 142.23, an entry summary for quota-class merchandise must be filed within 10 working days after the merchandise is authorized for release or before the end of the quota period, whichever expires first. Accordingly, these quantities are to be reported as part of the 2010 TRQ and as the quota was closed at the time of release, these entry summaries should be liquidated at the over quota (high) rate of duty.
(See ITT's Online Archives or 05/11/11 news, 11051123, for BP summary of CBP announcing that the calendar year low duty TRQ quantity for tuna was set at 18,148,537 kg.
See ITT's Online Archives or 01/10/11 news, 11011006, for BP summary of this TRQ oversubscribing at opening.
See ITT's Online Archives or 12/22/10 news, 10122206, for BP summary of CBP's announcement of the preliminary low duty TRQ level.)
(QBT-11-509)