Harmonized Tariff Schedule of the United States · HTS code · HS 0303.91
0303.91.40: Livers, roes and milt: other
Not declarable on its own: use one of its 5 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304:
- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
- 0303.91 Livers, roes and milt:
- 0303.91.40 Other
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
- Applies to goods from
- China
- In force
- from 24 September 2018
- Legal act
- HTSUS 9903.88.03
Subdivisions
- 0303.91.40 Other Free
- 0303.91.40.20 Herring roe kg
- 0303.91.40.40 Salmon roe kg
- 0303.91.40.50 Alaska pollock (Theragra chalcogramma) roe kg
- 0303.91.40.60 Mullet roe kg
- 0303.91.40.95 Other kg
Same subheading in other tariffs
UK 10% Third-country duty 5 tariff lines 
EU Free – 10% Third-country duty 2 tariff lines · average 5% 
Türkiye 30% Third-country duty 2 tariff lines 
Canada 3% Third-country duty 2 tariff lines 
Mexico 15% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 2 tariff lines 
Argentina 9% Third-country duty 5 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan 3.5% – 4.2% Third-country duty 3 tariff lines · average 3.9% 
Taiwan 11% – 25% Third-country duty 3 tariff lines · average 15.7% 
GCC 5% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 3 tariff lines 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line USA lines: 0303.91
Legal notes
Code history
Since 2017; before, these goods were classified under 0303.90.
HTS code 0303.91.40 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 0303.91 (livers, roes and milt).
The general duty is free.
5 statistical sub-lines below it are used in the declaration.
For the same subheading, the UK duty is 10%, the EU duty is 0%–10%, the Türkiye duty is 30%, the Canada duty is 3%, the Mexico duty is 15%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3.5%–4.2%, the Taiwan duty is 11%–25%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
The United States imported goods of subheading 0303.91 worth US$13m in 2024; the largest supplier was Iceland.
Questions and answers
What is the USA import duty for HTS code 0303.91.40?
The general duty in the Harmonized Tariff Schedule of the United States is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the United States import these goods from?
For subheading 0303.91 as a whole, the largest supplier in 2024 was Iceland (US$6m), followed by Canada.
Typical products
Everyday names, not part of the legal text.