Proration/Liquidation Instructions for Tuna/Skipjack

April 23, 2012 by Tim Warren|Customs and Ports

CBP posted a memorandum providing proration and liquidation instructions for the 2012 in-quota (low duty) tariff rate quota quantity for tuna and skipjack (tuna).

The TRQ was oversubscribed at opening moment on January 3, 2012. All entry summaries and/or warehouse withdrawals of tuna presented at 12:00 p.m. EST or its equivalent in other time zones will be prorated as follows: 0.9125085 or 91.250855 percent of the presented quantity shall be liquidated at the in-quota rate (HTS 1604.14.22/6%). The remainder shall be liquidated at the over-quota (high) 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 January 3, 2012, or its equivalent in other time zones shall be liquidated at the high rate (HTS 1604.14.30/12.5%).

Additionally, several entry summaries were presented in 2012 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 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 2011 tariff-rate quota 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 12041628 , for summary of CBP announcement that the calendar year low duty TRQ quantity for tuna was set at 17,270,370 kilograms.)

(QBT-11-509)