HTS subheading · chapter 03
0304.95
Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)
Analysis
Subheading 0304.95 covers fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock…, within heading 0304. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6%. The median line pays 3%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 0304.95.90 (fish of the families Bregmacerotidae…).
The US splits it as follows: 0304.95.10 for in bulk or in immediate containers weighing with their contents over… (duty-free) and 0304.95.90 for fish of the families Bregmacerotidae, Euclichthyidae, Gadidae… (6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |