HS code 0305.49: Smoked fish, including fillets, other than edible fish offal
Last updated
Key facts
- HS code
- 0305.49
- Covers
- Smoked fish, including fillets, other than edible fish offal
- Edition
- HS2022
- Duty in the United States
- See its 3 lines
Summary
HS code 0305.49 covers smoked fish, including fillets, other than edible fish offal, other than those classified in 0305.41, 0305.42, 0305.43 and 0305.44. It sits in heading 03.05 (fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process) in chapter 03 (fish and crustaceans, molluscs and other aquatic invertebrates). Other goods of heading 03.05 are classified under 0305.20 (livers, roes and milt of fish, dried, smoked, salted or in brine), 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.)), 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), 0305.39 (fish fillets, dried, salted or in brine, but not smoked, other) or 17 others. National tariff lines under 0305.49 are live on border.bot for the United States (3 lines, also used by 1 other country).
What this code covers
HS code 0305.49 covers smoked fish, including fillets, other than edible fish offal, other than those classified in 0305.41, 0305.42, 0305.43 and 0305.44.
The legal text of the subheading is “Smoked fish, including fillets, other than edible fish offal: Other”, read under “Smoked fish, including fillets, other than edible fish offal”, in HS2022.
What it doesn’t cover
Other goods of heading 03.05 are classified under 0305.20 (livers, roes and milt of fish, dried, smoked, salted or in brine), 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.)), 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), 0305.39 (fish fillets, dried, salted or in brine, but not smoked, other) or 17 others.
- 0305.20Livers, roes and milt of fish, dried, smoked, salted or in brine
- 0305.31Fish 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.)
- 0305.32Fish fillets, dried, salted or in brine, but not smoked: Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
- 0305.39Fish fillets, dried, salted or in brine, but not smoked: Other
- 0305.41Smoked 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)
- 0305.42Smoked fish, including fillets, other than edible fish offal: Herrings (Clupea harengus, Clupea pallasii)
- 0305.43Smoked fish, including fillets, other than edible fish offal: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
- 0305.44Smoked 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.)
- 0305.51Dried fish, other than edible fish offal, whether or not salted but not smoked: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- 0305.52Dried 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.)
- 0305.53Dried 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)
- 0305.54Dried 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)
- 0305.59Dried fish, other than edible fish offal, whether or not salted but not smoked: Other
- 0305.61Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: Herrings (Clupea harengus, Clupea pallasii)
- 0305.62Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- 0305.63Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: Anchovies (Engraulis spp.)
- 0305.64Fish, 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.)
- 0305.69Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: Other
- 0305.71Fish fins, heads, tails, maws and other edible fish offal: Shark fins
- 0305.72Fish fins, heads, tails, maws and other edible fish offal: Fish heads, tails and maws
- 0305.79Fish fins, heads, tails, maws and other edible fish offal: Other
How it is structured
0305.49 is a six-digit subheading. Its first two digits, 03, are the chapter; the first four, 0305, are heading 03.05; the last two, 49, identify the subheading within the heading.
Countries add their own digits after these six for their national tariff lines.
- Heading 03.05
- Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
- Within the heading
- Smoked fish, including fillets, other than edible fish offal
- Subheading 0305.49
- Other
In other countries
National tariff lines under 0305.49 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
What does HS code 0305.49 cover?
HS code 0305.49 covers smoked fish, including fillets, other than edible fish offal, other than those classified in 0305.41, 0305.42, 0305.43 and 0305.44.
Which heading and chapter is HS code 0305.49 in?
HS code 0305.49 is in heading 03.05 (fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process) in chapter 03 (fish and crustaceans, molluscs and other aquatic invertebrates).
Where are goods of heading 03.05 classified when 0305.49 doesn’t fit?
Other goods of heading 03.05 are classified under 0305.20 (livers, roes and milt of fish, dried, smoked, salted or in brine), 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.)), 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), 0305.39 (fish fillets, dried, salted or in brine, but not smoked, other) or 17 others.
Which countries’ tariffs list national lines under HS code 0305.49?
National tariff lines under 0305.49 are live on border.bot for the United States (3 lines, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.