Section I · Fish, crustaceans, molluscs and other aquatic invertebrates

0304.71

Cod (Gadus morhua, Gadus ogac,Gadus macrocephalus):

How this code is built
03

Chapter

Fish, crustaceans, molluscs and other aquatic invertebrates

04

Heading

The product family within the chapter

71

Subheading

The specific good, identical worldwide

The first six digits are the same in every country that uses the Harmonized System. The United States adds two more for the tariff rate and, often, two more for statistics — which is why the rates below are listed against 8- and 10-digit numbers rather than against this code.

How the schedule reaches this code

  1. 03Fish, crustaceans, molluscs and other aquatic invertebrates
  2. 0304Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:
  3. Frozen fillets of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
  4. Cod (Gadus morhua, Gadus ogac,Gadus macrocephalus):

Published US duty rates

Duty is set at the 8- or 10-digit line, not at this 6-digit subheading, so more than one rate can sit under this code.

  • 0304.71.10.00Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensionskg
    General
    Free
    Special (FTA)
    —

    No preferential rate published.

    Column 2
    2.8¢/kg

    Countries without normal trade relations.

  • 0304.71.50.00Otherkg
    General
    Free
    Special (FTA)
    —

    No preferential rate published.

    Column 2
    5.5¢/kg

    Countries without normal trade relations.

This is the listed rate. Antidumping and countervailing duty orders, Chapter 99 actions and preference qualification all change what is actually collected, and classification is a judgement about your goods. Verify with your licensed customs broker before you file.

Other subheadings in heading 0304

Source: U.S. International Trade Commission (USITC) — 2026 HTS Revision 12, released 2026-07-21, published at hts.usitc.gov. A U.S. Government work in the public domain.