Other

This code covers frozen fish livers, roes, and milt, excluding fillets or other fish meat detailed elsewhere. Use this code when importing these specific fish offal products, which generally receive free duty treatment with standard trade partners or eligible FTA programs, as defined within Chapter 3 of the Harmonized Tariff Schedule.

Detailed information for HTS Code 0303.91.40

This section of the Harmonized Tariff Schedule covers fish and other aquatic life, specifically frozen fish offal like livers, roes, and milt, excluding fillets or other fish meat detailed elsewhere. Code 0303.91.40 applies to these frozen offal products categorized as “other”. Several subdivisions exist to further specify the type of roe, including herring, salmon, Alaska pollock, and mullet, with "0303.91.40.95" used for any other roe not specifically listed. Importers should select the most accurate subdivision based on the specific type of roe being reported.

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

Free

Standard trade partners (NTR)

Special Duty

N/A

Eligible FTA or preference programs

The general duty rate for HTS code 0303.91.40 and its subdivisions is free, applying to imports from standard trade partners (NTR). Special rates are not specified, but may be available for eligible FTA or preference programs. All imports under this code and its subdivisions (0303.91.40.20 through 0303.91.40.95) must be reported in kilograms (kg). This means that goods meeting the criteria of this code may enter the US duty-free, contingent on country of origin and potential eligibility for preferential trade agreements.

Rate of Duty (Column 2): 44¢/kg

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Code subdivisions

0303.91.40.20

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: > Livers, roes and milt: > Other > Herring roe

0303.91.40.40

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: > Livers, roes and milt: > Other > Salmon roe

0303.91.40.50

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: > Livers, roes and milt: > Other > Alaska pollock (Theragra chalcogramma) roe

0303.91.40.60

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: > Livers, roes and milt: > Other > Mullet roe

0303.91.40.95

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: > Livers, roes and milt: > 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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