Heading 0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

86 declarable lines

Heading 0303 covers frozen fish, whole or in pieces, but not fish fillets or other fish meat, which are classified in heading 0304. The heading is split first by species group (salmon, tilapia and catfish, flat fish, tunas, herring and mackerel, cod and hake, other fish), then by species and, for some lines, by cut such as whole, head-on or steaks. A final group of lines covers edible fish offal such as livers, roes, milt, fins and maws.

Products in this heading

Frozen sockeye salmon, whole
Frozen Atlantic salmon and Danube salmon
Frozen tilapia (Oreochromis spp.)
Frozen yellowfin tuna, whole fish
Frozen Atlantic cod
Frozen swordfish steaks
Frozen shark fins
Frozen salmon roe

How to choose the right subheading

Confirm the product is frozen; fresh or chilled fish goes to heading 0302.
Confirm it is whole fish, heads, tails or gutted fish and not a fillet or minced meat, which go to heading 0304.
Identify the species, since the subheading is set by species group such as salmon, tuna, cod or flat fish.
For split lines, note the cut or presentation, such as whole fish, head-on, steaks or other.
If the goods are offal such as roe, milt, fins or maws, use the 0303.91 to 0303.99 group instead of the fish meat lines.

Often confused with

Fresh or chilled whole fish
Heading 0303 requires the fish to be frozen; chilled fish stays in 0302.
Heading 0302
Frozen fish fillets or minced fish meat
Fillets and other fish meat are excluded from 0303 even when frozen.
Heading 0304
Smoked, dried or salted fish
Preservation by smoking, drying or salting moves the goods to 0305.
Heading 0305
Frozen shrimp and other crustaceans
Crustaceans are classified in their own heading, not with frozen fish.
Heading 0306
Breaded or otherwise prepared frozen fish portions
Fish that is prepared or preserved beyond freezing goes to chapter 16.
Heading 1604

Frequently asked questions

What is the HTS code for frozen Atlantic salmon?

Frozen Atlantic salmon (Salmo salar) is classified under 0303.13.00.00. The general (MFN) rate for that line is Free.

What is the duty on frozen swordfish steaks?

Frozen swordfish steaks fall under 0303.57.00.10. The general (MFN) rate is Free.

How do I classify frozen fish roe?

Roes and milt are classified in the 0303.91 group: salmon roe is 0303.91.40.40 at a general (MFN) rate of Free, while sturgeon roe is 0303.91.20.00 at a general (MFN) rate of 15%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.