Harmonized Tariff Schedule of the United States · HTS code · HS 0304.89

0304.89.50

0304.89.50: Frozen fillets of other fish: other, other

Other frozen fish fillets

Not declarable on its own: use one of its 14 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 22 October 2026

  1. 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:
  2. Frozen fillets of other fish:
  3. 0304.89 Other:
  4. 0304.89.50 Other

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

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

  1. 0304.89.50 Other Free
  2. 0304.89.50.03 Yellow perch kg
  3. 0304.89.50.06 Pike perch (including yellow pike) kg
  4. 0304.89.50.09 Other kg
  5. 0304.89.50.15 Pickerel kg
  6. 0304.89.50.20 Pike kg
  7. 0304.89.50.25 Sauger kg
  8. 0304.89.50.30 Other kg
  9. 0304.89.50.35 Atlantic ocean perch kg
  10. 0304.89.50.40 Other ocean perch kg
  11. 0304.89.50.45 Ocean catfish (wolf fish) kg
  12. 0304.89.50.50 Orange roughy (Hoplostethus atlanticus) kg
  13. 0304.89.50.55 Dolphin (Mahi mahi) (Coryphaena spp.) kg
  14. 0304.89.50.60 Cusk kg
  15. 0304.89.50.91 Other kg

Same subheading in other tariffs

0304.89 Frozen fillets of other fish: other

UK 6% – 18% Third-country duty 18 tariff lines · average 12.6% EU 7.5% – 18% Third-country duty 8 tariff lines · average 12.8% Türkiye 30% Third-country duty 8 tariff lines

USA lines: 0304.89

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N334876 U.S. CBP 20 September 2023 · 0304.89.50.91

    The tariff classification of Frozen Japanese Seabass from China

Legal notes

Additional notes

1. For the purposes of subheadings 03053211 and 03053219, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.

However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 03047110 and 03047190, in so far as the actual and lasting preservation depends essentially upon freezing.

2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.

The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.

The provisions of the first two paragraphs apply to the following fish:

  1. (a) tuna, of the genus Thunnus, of subheadings 03044990 and 03048700;

  2. (b) swordfish (Xiphias gladius) of subheadings 03044500 and 03048400;

  3. (c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 03044990 and 03048990;

  4. (d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Lamnidae) of subheadings 03044720, 03044790, 03048815, 03048822 and 03048829.

Chapter notes: Chapter 03 →

In the Harmonized Tariff Schedule of the United States, 0304.89.50 is one of 2 lines under subheading 0304.89, frozen fillets of other fish: other.

The general duty is free.

14 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is 6%–18%, the EU duty is 7.5%–18% and the Türkiye duty is 30%.

The United States imported goods of subheading 0304.89 worth US$597.1m in 2024; the largest supplier was Japan.

Questions and answers

What is the USA import duty for HTS code 0304.89.50?

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 0304.89 as a whole, the largest supplier in 2024 was Japan (US$120.8m), followed by Vietnam.

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Typical products

Everyday names, not part of the legal text.