Harmonized Tariff Schedule of the United States · HTS code · HS 0304.92
0304.92.90: Fish fillets and other fish meat: other, frozen, toothfish (Dissostichus spp.), other
Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:
- Other, frozen:
- 0304.92 Toothfish (Dissostichus spp.):
- 0304.92.90 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 6% |
| US–Australia FTA AU | Australia | Free |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Israel FTA IL | Israel | Free |
| US–Jordan FTA JO | Jordan | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | 25% |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Same subheading in other tariffs
0304.92 Fish fillets and other fish meat: other, frozen, toothfish (Dissostichus spp.)
UK 6% Third-country duty 1 tariff line 
EU 7.5% Third-country duty 1 tariff line 
Türkiye 30% Third-country duty 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 15% Third-country duty 1 tariff line 
Brazil 9% Third-country duty 6 tariff lines 
Argentina 9% Third-country duty 12 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 3 tariff lines 
Japan 3.5% Third-country duty 1 tariff line 
Taiwan 10% – 24% Third-country duty 2 tariff lines · average 17% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line USA lines: 0304.92
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:
(a) tuna, of the genus Thunnus, of subheadings 03044990 and 03048700;
(b) swordfish (Xiphias gladius) of subheadings 03044500 and 03048400;
(c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 03044990 and 03048990;
(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.
In the Harmonized Tariff Schedule of the United States, 0304.92.90 is one of 2 lines under subheading 0304.92, fish fillets and other fish meat: other, frozen, toothfish (Dissostichus spp.).
The general duty is 6%, and quantities are declared in kg.
For the same subheading, the UK duty is 6%, the EU duty is 7.5%, the Türkiye duty is 30%, the Canada duty is free, 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%, the Taiwan duty is 10%–24%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
The United States imported goods of subheading 0304.92 worth US$4m in 2024; the largest supplier was Australia.
Questions and answers
What is the USA import duty for HTS code 0304.92.90?
The general duty in the Harmonized Tariff Schedule of the United States is 6%; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 0304.92.90 under US trade agreements?
Yes. The Special column reads “Free (A*,AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.
Where does the United States import these goods from?
For subheading 0304.92 as a whole, the largest supplier in 2024 was Australia (US$3m), followed by Falkland Islands.