Analysis
HTS 0304.92.90 covers toothfish (Dissostichus spp.): other under heading 0304 (fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen).
Within this group the rate runs from duty-free to duty-free. Compared with 0304.82.10 (skinned, whether or not divided into pieces, and frozen into blocks…), which pays duty-free, a misclassification either way moves the duty by 6 percentage points.
The general duty rate is 6% of the customs value, which is among the highest the rates in chapter 03 (96th percentile of 272 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
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 6%. 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 column 2 rate, for countries without normal trade relations, is 25%, 4.2 times the general rate.
Neighbouring 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 |