HS Heading 0305 : Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
HEADING DEFINITION & DISAMBIGUATION
HS Heading 0305 encompasses fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process. It classifies 22 6-digit WCO subheadings within Chapter 03 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 0305
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 0305.20 | Livers, roes and milt of fish, dried, smoked, salted or in brine | 03 | View 0305.20 Package → |
| 0305.31 | Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 03 | View 0305.31 Package → |
| 0305.32 | Fish fillets, dried, salted or in brine, but not smoked, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 03 | View 0305.32 Package → |
| 0305.39 | Fish fillets, dried, salted or in brine, but not smoked, Other | 03 | View 0305.39 Package → |
| 0305.41 | Smoked fish, including fillets, other than edible fish offal, Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 03 | View 0305.41 Package → |
| 0305.42 | Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii) | 03 | View 0305.42 Package → |
| 0305.43 | Smoked fish, including fillets, other than edible fish offal, Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 03 | View 0305.43 Package → |
| 0305.44 | Smoked fish, including fillets, other than edible fish offal, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 03 | View 0305.44 Package → |
| 0305.49 | Smoked fish, including fillets, other than edible fish offal, Other | 03 | View 0305.49 Package → |
| 0305.51 | Dried fish, other than edible fish offal, whether or not salted but not smoked, Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 03 | View 0305.51 Package → |
| 0305.52 | Dried fish, other than edible fish offal, whether or not salted but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 03 | View 0305.52 Package → |
| 0305.53 | Dried fish, other than edible fish offal, whether or not salted but not smoked, Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus). | 03 | View 0305.53 Package → |
| 0305.54 | Dried fish, other than edible fish offal, whether or not salted but not smoked, Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) | 03 | View 0305.54 Package → |
| 0305.59 | Dried fish, other than edible fish offal, whether or not salted but not smoked, Other | 03 | View 0305.59 Package → |
| 0305.61 | Fish, salted but not dried or smoked and fish in brine, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii) | 03 | View 0305.61 Package → |
| 0305.62 | Fish, salted but not dried or smoked and fish in brine, other than edible fish offal, Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 03 | View 0305.62 Package → |
| 0305.63 | Fish, salted but not dried or smoked and fish in brine, other than edible fish offal, Anchovies (Engraulis spp.) | 03 | View 0305.63 Package → |
| 0305.64 | Fish, salted but not dried or smoked and fish in brine, other than edible fish offal, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 03 | View 0305.64 Package → |
| 0305.69 | Fish, salted but not dried or smoked and fish in brine, other than edible fish offal, Other | 03 | View 0305.69 Package → |
| 0305.71 | Fish fins, heads, tails, maws and other edible fish offal, Shark fins | 03 | View 0305.71 Package → |
| 0305.72 | Fish fins, heads, tails, maws and other edible fish offal, Fish heads, tails and maws | 03 | View 0305.72 Package → |
| 0305.79 | Fish fins, heads, tails, maws and other edible fish offal, Other | 03 | View 0305.79 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 0305
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 0305 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 0305 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 0305 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 0305?
HS Heading 0305 covers Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process, grouping 22 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 0305?
Subheadings under Heading 0305 range from 0305.11 to 0305.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 0305?
US MFN general duty rates for Heading 0305 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 0305?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 0305?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 0305?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 0305 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 0305?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 0305?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 0305?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.