HTS heading · chapter 03
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Analysis
Heading 0302 of the Harmonized Tariff Schedule covers fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304. It divides into 45 six-digit subheadings and 59 eight-digit tariff lines, with 99 ten-digit statistical suffixes below them.
The spread of 15 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 15%, applies to 0302.91.20 (livers, roes and milt: sturgeon roe).
44 of its 58 lines with a percentage rate are duty-free at the general rate (76%) and 14 are dutiable, from duty-free up to 15%. The median line pays duty-free.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 0302.45 (jack and horse mackerel (Trachurus spp), 2 lines), 0302.46 (cobia (Rachycentron canadum), 2 lines), 0302.54 (hake (Merluccius spp., Urophycis spp.), 2 lines) and 0302.55 (alaska pollock (Theragra chalcogramma), 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0302.11.00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0302.13.00 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | Free |
| 0302.14.00 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 0302.19.00 | Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99: other | Free |
| 0302.21.00 | Halibut and Greenland turbot (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | Free |
| 0302.22.00 | Plaice (Pleuronectes platessa) | Free |
| 0302.23.00 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99: sole (Solea spp.) | 1.1¢/kg |
| 0302.24.00 | Turbots (Psetta maxima) | Free |
| 0302.29.01 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99: other | Free |
| 0302.31.00 | Albacore or longfinned tunas (Thunnus alalunga) | Free |
| 0302.32.00 | Yellowfin tunas (Thunnus albacares) | Free |
| 0302.33.00 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | Free |
| 0302.34.00 | Bigeye tunas (Thunnus obesus) | Free |
| 0302.35.01 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | Free |
| 0302.36.00 | Southern bluefin tunas (Thunnus maccoyii) | Free |
| 0302.39.02 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito)(Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99: other | Free |
| 0302.41.00 | Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0302.42.00 | Anchovies (Engraulis spp.) | Free |
| 0302.43.00 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | Free |
| 0302.44.00 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | Free |
| 0302.45.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.45.50 | Jack and horse mackerel (Trachurus spp): other | Free |
| 0302.46.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.46.50 | Cobia (Rachycentron canadum): other | Free |
| 0302.47.00 | Swordfish (Xiphias gladius) | Free |
| 0302.49.00 | Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99: other | Free |
| 0302.51.00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0302.52.00 | Haddock (Melanogrammus aeglefinus) | Free |
| 0302.53.00 | Coalfish (Pollachius virens) | Free |
| 0302.54.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.54.50 | Hake (Merluccius spp., Urophycis spp.): other | Free |
| 0302.55.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.55.50 | Alaska pollock (Theragra chalcogramma): other | Free |
| 0302.56.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.56.50 | Blue whitings (Micromesistius poutassou, Micromesistius australis): other | Free |
| 0302.59.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.59.50 | Other: other | Free |
| 0302.71.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.71.50 | Tilapias (Oreochromis spp.): other | Free |
| 0302.72.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.72.50 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.): other | Free |
| 0302.73.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.73.50 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.): other | Free |
| 0302.74.00 | Eels (Anguilla spp.) | Free |
| 0302.79.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.79.50 | Other: other | Free |
| 0302.81.00 | Dogfish and other sharks | Free |
| 0302.82.00 | Rays and skates (Rajidae) | Free |
| 0302.83.00 | Toothfish (Dissostichus spp.) | Free |
| 0302.84.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.84.50 | Seabass (Dicentrarchus spp.): other | Free |
| 0302.85.11 | Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.85.50 | Seabream (Sparidae): other | Free |
| 0302.89.11 | Scaled (whether or not heads, viscera and/or fins have been processed), in immediate containers weighing with their contents 6.8 kg or less | 3% |
| 0302.89.50 | Other: other | Free |
| 0302.91.20 | Livers, roes and milt: sturgeon roe | 15% |
| 0302.91.40 | Livers, roes and milt: other | Free |
| 0302.92.00 | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: shark fins | Free |
| 0302.99.00 | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: other | Free |