HTS heading · chapter 03
0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Analysis
Heading 0305 of the Harmonized Tariff Schedule covers fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process. It divides into 22 six-digit subheadings and 35 eight-digit tariff lines, with 54 ten-digit statistical suffixes below them.
The spread of 7.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.5%, applies to 0305.20.20 (livers, roes and milt of fish, dried, smoked…).
25 of its 35 lines with a percentage rate are duty-free at the general rate (71%) and 10 are dutiable, from duty-free up to 7.5%. The median line pays duty-free.
The largest subheadings are 0305.69 (other, 6 lines), 0305.39 (other, 3 lines), 0305.63 (anchovies (Engraulis spp.), 3 lines) and 0305.20 (livers, roes and milt of fish, dried, smoked…, 2 lines).
By Census's concordance, most of its statistical lines are made by 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 |
|---|---|---|
| 0305.20.20 | Livers, roes and milt of fish, dried, smoked, salted or in brine: sturgeon roe | 7.5% |
| 0305.20.40 | Livers, roes and milt of fish, dried, smoked, salted or in brine: other | Free |
| 0305.31.01 | 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 |
| 0305.32.00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | Free |
| 0305.39.20 | Herrings, in immediate containers weighing with their contents 6.8 kg or less each | 4% |
| 0305.39.40 | Mackerel, in immediate containers weighing with their contents 6.8 kg or less each | 5% |
| 0305.39.61 | Other: other | Free |
| 0305.41.00 | 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) | 5% |
| 0305.42.00 | Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0305.43.00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0305.44.01 | 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 |
| 0305.49.20 | Other: mackerel | Free |
| 0305.49.40 | Other: other | Free |
| 0305.51.00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0305.52.00 | 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 |
| 0305.53.00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). | Free |
| 0305.54.00 | 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) | Free |
| 0305.59.00 | Dried fish, other than edible fish offal, whether or not salted but not smoked: other | Free |
| 0305.61.20 | In immediate containers weighing with their contents 6.8 kg or less each | 4% |
| 0305.61.40 | Herrings (Clupea harengus, Clupea pallasii): other | Free |
| 0305.62.00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0305.63.20 | In airtight containers | 5% |
| 0305.63.40 | In immediate containers weighing with their contents 6.8 kg or less each: other | Free |
| 0305.63.60 | Anchovies (Engraulis spp.): other | Free |
| 0305.64.10 | In immediate containers weighing with their contents 6.8 kg or less each | Free |
| 0305.64.50 | 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 | 0.5% |
| 0305.69.10 | Cusk, haddock, hake (Urophycis spp.) and pollock | Free |
| 0305.69.20 | In immediate containers weighing with their contents 6.8 kg or less each | 5% |
| 0305.69.30 | Mackerel: other | Free |
| 0305.69.40 | Other: salmon | 3% |
| 0305.69.50 | In immediate containers weighing with their contents 6.8 kg or less each | Free |
| 0305.69.60 | Other: other | 0.5% |
| 0305.71.00 | Fish fins, heads, tails, maws and other edible fish offal: shark fins | Free |
| 0305.72.00 | Fish heads, tails and maws | Free |
| 0305.79.00 | Fish fins, heads, tails, maws and other edible fish offal: other | Free |