HS 988003 Classified in Chapter 03
Quick Answer: Products classified under HS code 988003 enter the UK with no specific tariff lines detailed in sample rates and the EU with no specific tariff lines detailed in sample rates. This code is a placeholder indicating that the actual classification falls within Chapter 03 of the Harmonized System, which covers fish and crustaceans, molluscs, and other aquatic invertebrates. Importers and customs brokers should consult the full tariff schedules of the importing country for precise duty rates and any applicable quotas or specific import requirements for goods falling under Chapter 03. According to CustomTariffs data, while this specific code is a reference, the underlying goods are subject to the detailed regulations of Chapter 03.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880030000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880030000 | — | — | — |
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 to Classify This HS Code?
What products does HS 988003 cover?
This subheading covers products classified within Chapter 03 of the Harmonized System (HS) nomenclature, which pertains to fish and crustaceans, molluscs, and other aquatic invertebrates. According to the World Customs Organization (WCO) HS Explanatory Notes and official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC, this includes live fish, fresh or chilled fish, and frozen fish, as well as their fillets and other meat. It also encompasses fish, dried, salted or in brine; smoked fish; and flours, meals, and pellets of fish, fit for human consumption.
What falls outside HS 988003?
The following products are excluded from HS 988003, even if they originate from Chapter 03 of the HS. This includes fish roe that is not intended for human consumption, such as for use as bait, and aquatic invertebrates that are not classified under Chapter 03, such as certain live aquatic plants or algae. Products that have undergone significant processing beyond simple preservation, such as canned fish in sauces or prepared fish dishes, are typically classified in later chapters, often Chapter 16, and therefore fall outside the scope of this specific heading.
What are common classification mistakes for HS 988003?
A common error is misinterpreting the level of processing. For instance, fish that has been cooked or mixed with other ingredients to form a ready-to-eat meal is generally not classified under Chapter 03, but rather under Chapter 16 (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates). Adherence to General Interpretative Rule 1 (GIR 1) and Rule 3(b) when mixtures are involved is crucial to avoid misclassification, ensuring the primary character of the product dictates its HS code.
How should importers classify products under HS 988003?
The correct procedure for classifying products under HS 988003 involves a thorough review of the product's characteristics against the specific headings and subheadings within Chapter 03 of the Harmonized System. 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 refer to the WCO HS Explanatory Notes. This process includes identifying the exact species of fish or aquatic invertebrate, its condition (live, fresh, chilled, frozen, dried, etc.), and any processing it has undergone to ensure accurate assignment to the most specific applicable subheading.
How is the duty calculated for products under HS 988003?
A shipment of 1,000 kilograms of frozen cod fillets, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value: 10% of $5,000 USD = $500.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HTS subheading 0304.71.0000, which covers frozen cod fillets.
Which trade agreements reduce duties for HS 988003?
Several free trade agreements may reduce the applicable duty rate for HS 988003, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, as per the respective agreement's requirements, is typically necessary.
```Which HS Codes Are Related?
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FAQ
What does HS code 988003, 'Classified in Chapter 03,' signify for import duties?
HS code 988003 is a special statistical or administrative code used in some customs jurisdictions, notably the United States, to indicate that the goods being imported are covered by Chapter 03 of the Harmonized Tariff Schedule (HTS). Chapter 03 specifically pertains to 'Fish and crustaceans, molluscs and other aquatic invertebrates.' Therefore, this code signals that the actual classification and duty rate will be found within the subheadings of HTS Chapter 03, based on the specific type of fish or aquatic product being imported.
How are duty rates determined for goods classified under HS code 988003?
Since HS code 988003 itself does not specify a duty rate, importers must refer to the specific subheading within HTS Chapter 03 that accurately describes their product. For example, fresh Atlantic salmon fillets (HTSUS 0304.10.01) may have a different duty rate than frozen shrimp (HTSUS 0306.17.00). The U.S. International Trade Commission (USITC) HTS provides the definitive duty rates, which can include Most Favored Nation (MFN) rates, special program rates, and rates under Free Trade Agreements (FTAs).
Can you provide an example of how duty is calculated for a product classified under HTS Chapter 03, as indicated by 988003?
Certainly. Let's assume a shipment of frozen cod fillets (HTSUS 0304.81.00) has an MFN duty rate of 5% ad valorem. If the declared value of the shipment is $10,000 USD, the import duty would be calculated as: $10,000 (value) × 0.05 (5% duty rate) = $500 USD. If the product also has a specific duty component, such as $0.50 per kilogram, and the shipment weighs 1,000 kg, an additional specific duty of 1,000 kg × $0.50/kg = $500 USD would apply. The total duty would be the sum of ad valorem and specific duties, if both apply.
What documentation is typically required when importing goods classified under HTS Chapter 03 (indicated by 988003)?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing fish and seafood often requires specific certifications. These may include a Shipper's Declaration for Fish Products, a Catch Certificate (especially for wild-caught species), and health or sanitary certificates issued by the competent authority of the exporting country. Importers should verify the exact requirements with U.S. Customs and Border Protection (CBP) and the Food and Drug Administration (FDA), as regulations can vary based on the product's origin and type.
Do trade agreements offer preferential duty rates for products classified under HTS Chapter 03?
Yes, many trade agreements can provide preferential duty rates for goods falling under HTS Chapter 03. For example, imports from countries with which the U.S. has a Free Trade Agreement (FTA), such as the USMCA (United States-Mexico-Canada Agreement), may qualify for reduced or zero duty rates, provided the goods meet the rules of origin stipulated in the agreement. Importers must obtain a valid Certificate of Origin from the exporter to claim these preferential rates. Consulting the HTSUS General Notes and specific FTA text is crucial for determining eligibility.