Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae)

This code covers fresh, chilled, or frozen fillets and other meat of flat fish like sole, flounder, and turbot. Use this code when importing these specific fish types, as they generally receive free duty treatment under standard trade agreements, falling within Chapter 3 of the Harmonized Tariff Schedule.

Detailed information for HTS Code 0304.43.00

This tariff classification falls within Chapter 3, which covers fish and aquatic invertebrates. Specifically, code 0304.43.00 covers fillets and other meat of flat fish like sole, flounder, and turbot, whether fresh, chilled, or frozen. Several subdivisions exist to specify the type of flat fish, including 0304.43.00.10 for sole, 0304.43.00.20 for flounder, and 0304.43.00.90 for all other flat fish not specifically listed; choose the suffix that best matches the specific flat fish being reported. Importantly, this classification excludes fish unfit for human consumption and processed products like fishmeal found elsewhere in the tariff schedule.

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 0304.43.00 and its subdivisions (0304.43.00.10 - 0304.43.00.90) is free, applying to standard trade partners (NTR). Special rates are not specified, but may be available for eligible FTA or preference programs. All imports are reported in kilograms (kg). This means that flat fish fillets and other meat from the specified families will generally enter duty-free from qualifying countries, with potential for reduced or eliminated duties depending on specific trade agreements or preferential programs.

Rate of Duty (Column 2): 5.5¢/kg

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Code subdivisions

0304.43.00.10

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: > Fresh or chilled fillets of other fish: > Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae) > Sole

0304.43.00.15

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: > Fresh or chilled fillets of other fish: > Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae) > Paice

0304.43.00.20

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: > Fresh or chilled fillets of other fish: > Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae) > Flounder

0304.43.00.25

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: > Fresh or chilled fillets of other fish: > Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae) > Greenland turbot (Greenland halibut), (Reinhardtius hippoglossoides)

0304.43.00.90

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: > Fresh or chilled fillets of other fish: > Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae) > 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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