Heading 0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

166 declarable lines

Heading 0304 covers fish fillets and other fish meat, whether or not minced, that are fresh, chilled or frozen. The heading separates fresh or chilled fillets (0304.31 to 0304.49) from other fresh or chilled meat (0304.51 to 0304.59) and frozen fillets (0304.61 to 0304.89) from other frozen meat (0304.91 to 0304.99). Lines then split by species group and, for frozen goods, by presentation such as bulk containers over 6.8 kg or skinned blocks over 4.5 kg for mincing.

Products in this heading

Fresh tilapia fillets
Frozen basa and tra fillets (Pangasius spp.)
Frozen Alaska pollock fillets
Fresh Atlantic salmon fillets, farmed
Frozen cod fillets in retail packs
Frozen surimi (minced fish) in bulk
Frozen swordfish meat in bulk containers
Frozen rainbow trout fillets

How to choose the right subheading

Condition of the goods: fresh or chilled versus frozen, which picks the 0304.3x/0304.4x/0304.5x group or the 0304.6x to 0304.99 group.
Whether the item is a fillet or other fish meat, including minced meat such as surimi.
Species or species group, for example tilapia and catfish, Salmonidae, the cod family, flatfish, swordfish, toothfish, sharks, rays.
Packaging for frozen meat: in bulk or immediate containers weighing over 6.8 kg versus other packing.
For frozen fillets, whether the fillet is skinned and frozen in blocks over 4.5 kg for mincing, grinding or cutting into uniform pieces.

Often confused with

Whole fresh or chilled fish, not filleted
Heading 0304 covers only fillets and other meat, not whole fish.
Heading 0302
Whole frozen fish
Frozen fish that is not filleted or cut into meat stays in 0303.
Heading 0303
Dried, salted, brined or smoked fish
Preservation by drying, salting or smoking moves the product to 0305.
Heading 0305
Frozen shrimp and other crustaceans
Crustaceans are classified in 0306, not with fish.
Heading 0306
Battered or cooked fish fillet preparations
Prepared or preserved fish, such as cooked or battered fillets, leaves chapter 03.
Heading 1604

Frequently asked questions

What is the HTS code for frozen tilapia fillets?

Frozen fillets of tilapia (Oreochromis spp.) are classified under 0304.61.00.00, with a general (MFN) rate of Free.

What is the duty on frozen swordfish meat?

Frozen swordfish meat in bulk or in immediate containers weighing with their contents over 6.8 kg each falls under 0304.91.10.00 at a general (MFN) rate of Free. Other frozen swordfish meat falls under 0304.91.90.00 at a general (MFN) rate of 6%.

How do I classify frozen cod fillets?

Skinned cod fillets, whether or not divided into pieces, frozen into blocks each weighing over 4.5 kg and imported to be minced, ground or cut into uniform pieces go under 0304.71.10.00 at a general (MFN) rate of Free. All other frozen cod fillets go under 0304.71.50.00, also Free.

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.