Analysis
HTS 0303.91.20 covers livers, roes and milt: sturgeon roe under heading 0303 (fish, frozen, excluding fish fillets and other fish meat of heading 0304).
Within this group the rate runs from duty-free to duty-free. Compared with 0303.84.00 (sea Bass (Dicentrachus spp.)), which pays duty-free, a misclassification either way moves the duty by 15 percentage points.
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 15%. 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.
The general duty rate is 15% of the customs value, which is among the highest the rates in chapter 03 (100th percentile of 272 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,500 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 2.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0303.11.00 | Sockeye salmon (red salmon) (Oncorhynchus nerka) | Free |
| 0303.12.00 | Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | Free |
| 0303.13.00 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 0303.14.00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0303.19.01 | Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: other | Free |
| 0303.23.00 | Tilapias (Oreochromis spp.) | Free |
| 0303.24.00 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
| 0303.25.01 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | Free |
| 0303.26.00 | Eels (Anguilla spp.) | Free |
| 0303.29.01 | Tilapias(Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodonidellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus, Catlacatla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fishoffal of subheadings 0303.91 to 0303.99: other | Free |
| 0303.31.00 | Halibut and Greenland turbot (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | Free |
| 0303.32.00 | Plaice (Pleuronectes platessa) | Free |
| 0303.33.00 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: sole (Solea spp.) | 1.1¢/kg |
| 0303.34.00 | Turbots (Psetta maxima) | 1.1¢/kg |
| 0303.39.01 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: other | 1.1¢/kg |
| 0303.41.00 | Albacore or longfinned tunas (Thunnus alalunga) | Free |
| 0303.42.00 | Yellowfin tunas (Thunnus albacares) | Free |
| 0303.43.00 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | Free |
| 0303.44.00 | Bigeye tunas (Thunnus obesus) | Free |
| 0303.45.01 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | Free |
| 0303.46.00 | Southern bluefin tunas (Thunnus maccoyii) | Free |
| 0303.49.02 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99: other | Free |
| 0303.51.00 | Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0303.53.00 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 1.1¢/kg |
| 0303.54.00 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | Free |
| 0303.55.00 | Jack and horse mackerel (Trachurus spp.) | Free |
| 0303.56.00 | Cobia (Rachycentron canadum) | Free |
| 0303.57.00 | Swordfish (Xiphias gladius) | Free |
| 0303.59.00 | 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 0303.91 to 0303.99: other | Free |
| 0303.63.00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0303.64.00 | Haddock (Melanogrammus aeglefinus) | Free |
| 0303.65.00 | Coalfish (Pollachius virens) | Free |
| 0303.66.00 | Hake (Merluccius spp., Urophycis spp.) | Free |
| 0303.67.00 | Alaska pollock (Theragra chalcogramma) | Free |
| 0303.68.00 | Blue whitings (Micromesistius poutassou, Micromesistius australis) | Free |
| 0303.69.00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99: other | Free |
| 0303.81.00 | Dogfish and other sharks | 1.1¢/kg |
| 0303.82.00 | Rays and skates (Rajidae) | Free |
| 0303.83.00 | Toothfish (Dissostichus spp.) | Free |
| 0303.84.00 | Sea Bass (Dicentrachus spp.) | Free |