HS 030439 Other
Quick Answer: Fish fillets, fresh, chilled, or frozen, not of the species *Oncorhynchus* or *Salmo*, not of the species *Pleuronectidae*, *Bothidae*, *Scophthalmidae*, *Paralichthyidae*, *Anarhichadidae*, *Zoarcidae*, *Muraenidae*, or *Anguillidae*, imported under HS 030439 enter the UK at 8.00%, the EU at 9.00%, and the US at 5.5¢/kg (MFN). This residual classification applies to fish fillets not specifically listed in preceding subheadings within heading 0304. Importers should verify specific product composition and origin to ensure correct classification and duty application. According to CustomTariffs data, these rates represent the standard Most Favored Nation (MFN) tariffs in each jurisdiction.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304390000 | 8.00 % | — | — |
| 0304390010 | 8.00 % | — | — |
| 0304390020 | 8.00 % | — | — |
| 0304390090 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304390000 | 9.00 % | — | — |
| 0304390010 | 9.00 % | — | — |
| 0304390020 | 9.00 % | — | — |
| 0304390090 | 9.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304390000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 030439 cover?
This subheading covers other fish fillets and other fish meat, whether or not minced, not elsewhere specified or included within heading 0304. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for fish meat that does not fit the more specific subheadings within 0304, such as those for cod, haddock, or pollock. For example, fillets of hake or monkfish, not minced, would typically fall here if not specifically enumerated. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide further detail on exclusions and inclusions.
What falls outside HS 030439?
The following products are excluded from HS 030439: fish fillets or meat that are specifically enumerated in preceding subheadings of heading 0304, such as cod (030431), haddock (030432), and pollock (030433). Also excluded are fish products that are not considered "meat" or "fillets," such as whole fish, fish heads, or fish offal, which are classified under other headings in Chapter 03. Minced fish meat of cod, haddock, or pollock would also be classified elsewhere. Products that have undergone significant processing beyond simple filleting or mincing, such as cooked or breaded fish, are generally classified under Chapter 16.
What are common classification mistakes for HS 030439?
A common error is misclassifying fish fillets or minced fish meat that are specifically enumerated in preceding subheadings of heading 0304. For instance, classifying fillets of cod, which have their own specific subheading (030431), under the "other" category (030439) is incorrect. This often occurs due to a lack of detailed product knowledge or failure to consult the specific enumerations within the HS. General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial here, as are the specific subheadings provided.
How should importers classify products under HS 030439?
The correct procedure for classifying products under HS 030439 involves a systematic approach. Importers and customs brokers must first identify the specific species of fish and the form in which it is presented (e.g., fillet, minced meat). They should then consult the WCO Harmonized System Nomenclature and the relevant national tariff schedule, such as the USITC HTS or EU TARIC, to determine if the product fits into a more specific subheading within heading 0304. If the product is not specifically enumerated and meets the general definition of fish fillets or meat not elsewhere specified, then 030439 is the appropriate classification.
How is the duty calculated for products under HS 030439?
A shipment of 1,000 kilograms of monkfish fillets, declared at a customs value of $8,000 USD, would attract a US duty of $400.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is $8,000 USD × 5.0% = $400.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 0304390000 for "Monkfish, fillets, fresh, chilled or frozen."
Which trade agreements reduce duties for HS 030439?
Several free trade agreements may reduce the applicable duty rate for HS 030439, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fish products from Canada and Mexico can enter the United States duty-free. For example, originating monkfish fillets from Canada would have a preferential rate of Free. To claim this preference, a valid USMCA certification of origin is required. Other agreements, like the Generalized System of Preferences (GSP) for certain developing countries, might also offer reduced or free entry, requiring a GSP Form A. The specific documentation and eligibility depend on the origin country and the applicable trade agreement in the importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 0304.39, covering 'Other' fillets of tilapia, neat, whether or not frozen?
Import duty rates for HS code 0304.39 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 8.00% ad valorem. However, preferential rates under trade agreements may be lower or even free. Importers should consult the specific tariff schedule of their destination country, such as the USITC's HTS, the EU's TARIC database, or the UK's Trade Tariff, for the most accurate and up-to-date rates applicable to their specific import scenario. Some countries may also apply specific duties, such as a per-kilogram rate.
How is the import duty for HS code 0304.39 calculated if a specific duty rate applies?
If a specific duty rate is applied, the calculation is based on the quantity of the goods. For instance, if a country imposes a duty of 5.5¢/kg on imports classified under HS 0304.39, and an importer brings in 1,000 kilograms of tilapia fillets, the total duty would be calculated as: 1,000 kg * $0.055/kg = $55.00. This is in addition to any ad valorem duties that might also apply. It is crucial to verify whether the duty is purely specific, purely ad valorem, or a combination of both.
What documentation is typically required when importing goods under HS code 0304.39?
When importing goods classified under HS code 0304.39, standard customs documentation is required. This typically includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be necessary. These can include a certificate of origin, import permits, and health or sanitary certificates issued by the competent authorities of the exporting country to ensure compliance with food safety regulations. Always verify the specific requirements with the customs authority of the destination country.
How do trade agreements, such as those with countries exporting tilapia, impact the duty rates for HS code 0304.39?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 0304.39. For example, if a country has a free trade agreement (FTA) with the exporting country of the tilapia fillets, the goods may qualify for preferential duty rates, potentially 'Free,' provided they meet the rules of origin stipulated in the agreement. Importers and customs brokers must obtain a valid certificate of origin from the exporter to claim these preferential rates. Failure to meet the rules of origin will result in the standard MFN duty rate being applied. Checking the specific provisions of relevant FTAs is essential.
What are the key criteria for classifying fish fillets as 'Other' under HS code 0304.39, as opposed to other subheadings within 0304?
HS code 0304.39 is a residual category for fish fillets of the species 'tilapia' (family Cichlidae) that do not meet the specific criteria for other subheadings within 0304.3. The primary classification for this code is 'tilapia' fillets. If the fillets are from a different species of fish, they would fall under a different HS code (e.g., 0304.89 for other fish fillets). The 'Other' designation within 0304.39 means it covers all tilapia fillets not specifically listed elsewhere within the 0304.3 heading, which is generally not the case as 0304.3 is specific to Tilapia. Therefore, it primarily covers all forms of tilapia fillets, whether fresh, chilled, or frozen, provided they are neat (i.e., without bone or skin, unless specified otherwise by the tariff notes).