HS 030494 Alaska Pollock (Theragra chalcogramma)
Quick Answer: Alaska Pollock (Theragra chalcogramma) imported under HS 030494 enters the UK at 14.00%, the EU at 14.20%, and the US with rates varying from Free to 6% ad valorem or 2.8¢/kg. This HS code specifically covers the meat of Alaska Pollock, whether fresh, chilled, or frozen, excluding fillets and other fish meat of heading 0304. Significant trade considerations include potential variations in duty rates based on the specific form of the product and destination country. Importers and customs brokers should consult the latest tariff schedules for precise classification and duty application. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304940000 | — | — | — |
| 0304941000 | 14.00 % | — | — |
| 0304941010 | 14.00 % | — | — |
| 0304941090 | 14.00 % | — | — |
| 0304949000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304941000 | 14.20 % | — | — |
| 0304941090 | 14.20 % | — | — |
| 0304940000 | — | — | — |
| 0304941010 | 14.20 % | — | — |
| 0304949000 | 7.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0304941005 | — | — | ["kg"] |
| 03049410 | Free | — | — |
| 0304941010 | — | — | ["kg"] |
| 0304949000 | 6% | Free (17 programs) | ["kg"] |
| 030494 | — | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 0304.94?
Imports of Alaska Pollock (Theragra chalcogramma) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 030494 cover?
This subheading covers frozen fillets of Alaska Pollock (Theragra chalcogramma), as defined by the World Customs Organization's Harmonized System Nomenclature. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database, this classification specifically applies to Alaska Pollock that has been processed into fillets and then frozen. It excludes whole fish or other forms of processing not meeting the specific definition of frozen fillets.
What falls outside HS 030494?
The following products are excluded from HS 030494: fresh or chilled fillets of Alaska Pollock, whole frozen Alaska Pollock, Alaska Pollock steaks, or any Alaska Pollock products that have undergone further cooking or preparation beyond simple freezing. For instance, breaded or battered Alaska Pollock fillets would typically be classified under heading 1604, and Alaska Pollock roe would fall under a different subheading within Chapter 03, such as 0305.
What are common classification mistakes for HS 030494?
A common error is misclassifying fresh or chilled Alaska Pollock fillets under this subheading, which is exclusively for frozen products. Another mistake involves classifying Alaska Pollock that has been processed into other forms, such as surimi or fish paste, under 030494, when these items belong to different HS headings. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 030494?
The correct procedure for classifying products under HS 030494 involves verifying that the product is indeed Alaska Pollock (Theragra chalcogramma), that it has been processed into fillets, and that it is in a frozen state. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the specific product description and any relevant explanatory notes to confirm the correct classification before import.
How is the duty calculated for products under HS 030494?
A shipment of 1,000 kilograms of frozen Alaska Pollock fillets declared at a customs value of $5,000 USD would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the customs value: 3.5% of $5,000 USD = $175.00. This rate is published in the USITC Harmonized Tariff Schedule for subheading 03049401.
Which trade agreements reduce duties for HS 030494?
Several free trade agreements may reduce the applicable duty rate for HS 030494, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying Alaska Pollock originating from Canada or Mexico can be imported duty-free. To claim this preference, a valid USMCA country of origin certification is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for products from certain developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 030494, Alaska Pollock?
Import duty rates for HS code 030494 (Alaska Pollock, fresh or chilled, not elsewhere specified or included) can vary significantly by importing country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is 4% ad valorem. However, preferential rates may apply under trade agreements. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for the most accurate and up-to-date rates applicable to your specific import scenario.
How is the import duty for Alaska Pollock (HS 030494) calculated, and can you provide an example?
The duty calculation for HS 030494 typically depends on whether the duty is ad valorem (based on value) or specific (based on weight). For instance, if a country applies a 4% ad valorem duty and you import 1,000 kg of Alaska Pollock valued at $3,000 USD, the duty would be calculated as 4% of $3,000, resulting in a duty of $120 USD. If a specific duty rate applies, such as 2.8¢/kg, the duty would be 1,000 kg * 2.8¢/kg = 2,800¢, or $28 USD. Always verify the applicable duty basis (ad valorem or specific) and rate in the destination country's tariff schedule.
What documentation is typically required for importing Alaska Pollock under HS code 030494?
Standard documentation for importing Alaska Pollock (HS 030494) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the product's condition (fresh, chilled, or frozen), additional documents may be required. These can include a certificate of origin, import permits, and health or sanitary certificates issued by the competent authority of the exporting country, confirming the product meets the importing country's food safety standards. Always check with the customs authority of the destination country for a comprehensive list.
Are there specific trade agreements that offer preferential duty rates for Alaska Pollock (HS 030494) into the United States?
The United States has various Free Trade Agreements (FTAs) and preferential trade programs. For HS code 030494, importers may be eligible for reduced or duty-free entry into the U.S. if the Alaska Pollock originates from a country with which the U.S. has an applicable trade agreement, such as the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) or agreements with countries like Chile or Peru. To claim preferential treatment, a valid Certificate of Origin is typically required, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. Consult the USITC Harmonized Tariff Schedule for specific details on preferential rates and requirements.
What are the classification criteria for HS code 030494, and how does it differ from other fish classifications?
HS code 030494 specifically covers 'Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.' The key classification criteria are that the product must be from fish, presented as fillets or other meat (which can include minced meat), and be in a fresh, chilled, or frozen state. It excludes whole fish, fish heads, tails, and fins (which fall under HS 0304.10-0304.89 depending on species and preparation), and fish products that are dried, salted, or smoked (which fall under different headings). The distinction is crucial; for example, whole frozen Alaska Pollock would likely be classified under 0303.89, not 0304.94.