HTS heading · chapter 03
0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Analysis
Heading 0304 of the Harmonized Tariff Schedule covers fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. It divides into 48 six-digit subheadings and 64 eight-digit tariff lines, with 166 ten-digit statistical suffixes below them.
56 of its 64 lines with a percentage rate are duty-free at the general rate (88%) and 8 are dutiable, from duty-free up to 6%. The median line pays duty-free.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 0304.91.90 (swordfish (Xiphias gladius): other) and 0304.92.90 (toothfish (Dissostichus spp.): other).
The largest subheadings are 0304.71 (cod (Gadus morhua, Gadus ogac,Gadus macrocephalus), 2 lines), 0304.72 (haddock (Melanogrammus aeglefinus), 2 lines), 0304.73 (coalfish (Pollachius virens), 2 lines) and 0304.74 (hake (Merluccius spp., Urophycis spp.), 2 lines).
By Census's concordance, most of its statistical lines are made by Finfish Fishing (114111), Finfish Farming and Fish Hatcheries (112511) and Seafood Product Preparation and Packaging (311710). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0304.31.00 | Tilapias (Oreochromis spp.) | Free |
| 0304.32.00 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
| 0304.33.00 | Nile perch (Lates niloticus) | Free |
| 0304.39.00 | Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): other | Free |
| 0304.41.00 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Atlantic Salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 0304.42.00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae Oncorhynchus apache, and Oncorhynchus chrysogaster) | Free |
| 0304.43.00 | Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae) | Free |
| 0304.44.00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | Free |
| 0304.45.00 | Swordfish (Xiphias gladius) | Free |
| 0304.46.00 | Toothfish (Dissostichus spp.) | Free |
| 0304.47.00 | Dogfish and other sharks | Free |
| 0304.48.00 | Rays and skates (Rajidae) | Free |
| 0304.49.01 | Fresh or chilled fillets of other fish: other | Free |
| 0304.51.01 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
| 0304.52.00 | Other, fresh or chilled: salmonidae | Free |
| 0304.53.00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | Free |
| 0304.54.00 | Swordfish (Xiphias gladius) | Free |
| 0304.55.00 | Toothfish (Dissostichus spp.) | Free |
| 0304.56.00 | Dogfish and other sharks | Free |
| 0304.57.00 | Rays and skates (Rajidae) | Free |
| 0304.59.00 | Other, fresh or chilled: other | Free |
| 0304.61.00 | Tilapias (Oreochromis spp.) | Free |
| 0304.62.00 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
| 0304.63.00 | Nile perch (Lates niloticus) | Free |
| 0304.69.00 | Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbushoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): other | Free |
| 0304.71.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.71.50 | Cod (Gadus morhua, Gadus ogac,Gadus macrocephalus): other | Free |
| 0304.72.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.72.50 | Haddock (Melanogrammus aeglefinus): other | Free |
| 0304.73.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.73.50 | Coalfish (Pollachius virens): other | Free |
| 0304.74.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.74.50 | Hake (Merluccius spp., Urophycis spp.): other | Free |
| 0304.75.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.75.50 | Alaska pollock (Theragra chalcogramma): other | Free |
| 0304.79.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.79.50 | Other: other | Free |
| 0304.81.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.81.50 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Atlantic Salmon (Salmo salar) and Danube salmon (Hucho hucho): other | Free |
| 0304.82.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.82.50 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae Oncorhynchus apache and Oncorhynchus chrysogaster): other | Free |
| 0304.83.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.83.50 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae): other | Free |
| 0304.84.00 | Swordfish (Xiphias gladius) | Free |
| 0304.85.00 | Toothfish (Dissostichus spp.) | Free |
| 0304.86.00 | Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0304.87.00 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | Free |
| 0304.88.00 | Dogfish, other sharks, rays and skates (Rajidae) | Free |
| 0304.89.10 | Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions | Free |
| 0304.89.50 | Other: other | Free |
| 0304.91.10 | In bulk or in immediate containers weighing with their contents over 6.8 kg each | Free |
| 0304.91.90 | Swordfish (Xiphias gladius): other | 6% |
| 0304.92.10 | In bulk or in immediate containers weighing with their contents over 6.8 kg each | Free |
| 0304.92.90 | Toothfish (Dissostichus spp.): other | 6% |
| 0304.93.10 | In bulk or in immediate containers weighing with their contents over 6.8 kg each | Free |
| 0304.93.90 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): other | 6% |
| 0304.94.10 | In bulk or in immediate containers weighing with their contents over 6.8 kg each | Free |
| 0304.94.90 | Alaska pollock (Theragra chalcogramma): other | 6% |
| 0304.95.10 | In bulk or in immediate containers weighing with their contents over 6.8 kg each | Free |
| 0304.95.90 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma): other | 6% |
| 0304.96.00 | Dogfish and other sharks | 6% |
| 0304.97.00 | Rays and skates (Rajidae) | 6% |
| 0304.99.11 | In bulk or in immediate containers weighing with their contents over 6.8 kg each | Free |
| 0304.99.91 | Other: other | 6% |