Other

This code covers frozen flat fish (like flounder, rock sole, and yellowfin sole), excluding fillets and offal. Use this code when importing these types of fish to determine the applicable duty of 1.1¢/kg for standard trade partners, or to identify potential free trade benefits for eligible countries.

Detailed information for HTS Code 0303.39.01

This entry falls within the broader category of fish and aquatic invertebrates as defined in Chapter 3. Specifically, code 0303.39.01 covers frozen flat fish—like flounder, rock sole, and yellowfin sole—excluding fillets and other fish meat detailed elsewhere. Further breakdowns exist for specific types of flat fish like flounder (0303.39.01.10), rock sole (0303.39.01.20), yellowfin sole (0303.39.01.30), and a catch-all “other” category (0303.39.01.95) – choose the most accurate statistical suffix based on the specific fish type being reported. Duty is generally 1.1¢/kg, but may be free for certain trade partners.

Chapter	Chapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates
Section	Section I - Live Animals; Animal Products

Duty snapshot

Quick reference for the duty outcomes tied to this HTS line.

General Duty

1.1¢/kg

Standard trade partners (NTR)

Special Duty

Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Eligible FTA or preference programs

The duty for HTS code 0303.39.01 and its subdivisions (0303.39.01.10 to 0303.39.01.95) is assessed in kilograms. The general duty rate is 1.1¢/kg, applying to imports from countries without a preferential trade agreement. However, a duty-free rate applies to goods originating from specific countries including Australia (AU), Bahrain (BH), and others listed as eligible for FTA or preference programs. These special rates are contingent upon meeting the rules of origin for those respective agreements; otherwise, the general rate of 1.1¢/kg applies to all subdivisions.

Rate of Duty (Column 2): 2.2¢/kg

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Code subdivisions

0303.39.01.10

Fish, frozen, excluding fish fillets and other fish meat of heading 0304: > Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: > Other > Flounder

0303.39.01.20

Fish, frozen, excluding fish fillets and other fish meat of heading 0304: > Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: > Other > Rock sole (Pleuronectes bilineatus)

0303.39.01.30

Fish, frozen, excluding fish fillets and other fish meat of heading 0304: > Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: > Other > Yellowfin sole (Pleuronectes asper)

0303.39.01.95

Fish, frozen, excluding fish fillets and other fish meat of heading 0304: > Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: > Other > Other

View HTS reference

Chapter & section notes

Chapter notes

Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES I 3-1 Note 1. This chapter does not cover: (a) Mammals of heading 0106; (b) Meat of mammals of heading 0106 (heading 0208 or 0210); (c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or (d) Caviar or caviar substitutes prepared from fish eggs (heading 1604). 2. In this chapter the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. 3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309). Additional U.S. Note 1. Certain fish, crustaceans, molluscs and other aquatic invertebrates are provided for in chapter 98. Statistical Note 1. Imports of shrimp or products of shrimp are subject to the provisions of section 609 of Public Law 101-162 of November 21, 1989 (16 U.S.C. 1537 note). Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes I 3-2

Section notes

SECTION I LIVE ANIMALS; ANIMAL PRODUCTS I-1 Notes 1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout the tariff schedule any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes I-2 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes

Latest update

Last updated

November 15, 2025

Revised every January & July

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