HTS tariff line · chapter 03
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.)
Analysis
HTS 0302.23.00 covers flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99… under heading 0302 (fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304).
The general rate is 1.1¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 1.1¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Census statistics map these goods to NAICS 114111 (Finfish Fishing), an industry of 1,436 US establishments employing 2,739 people. That concordance is how imports of this line are compared with US output.
Neighbouring 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 |
| 0302.24.00 | 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 |