HTS 0303.39.01Fish, frozen, excluding fish fillets and other fish meat of heading 0304:Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: Other

What that translates to:Other frozen flatfish, e.g. flounder, rock sole

Also written 03033901. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Country of origin

Other frozen flatfish, e.g. flounder, rock sole (HTS 0303.39.01) from China owe 37.5% + 1.1¢ per kg in total duties as of Oct 1, 2026: a 1.1¢/kg regular duty plus a 12.5% forced-labor tariff (Section 301) and a 25% China tariff (Section 301).

Total duty rate37.5% + 1.1¢ per kgThat's $3,750 on a $10,000 shipment, plus the per-unit charge.

Forced-labor tariffSection 301, since Jul 24, 202612.5%

China tariffSection 301, since May 10, 201925%

Regular dutyBase rate (MFN) in the tariff schedule1.1¢/kg

Total duty37.5% + 1.1¢ per kg

Court status: Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.

Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026; HTS 9903.05.31; USTR, Notice of Modification of Section 301 Action (List 3 raised to 25% from May 10, 2019), 84 FR 20459, May 9, 2019; HTS 9903.88.03.

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Official description

Fish, frozen, excluding fish fillets and other fish meat of heading 0304: Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: Other

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

0303.39.0110 (0303390110)Flounder · reported in kg
0303.39.0120 (0303390120)Rock sole (Pleuronectes bilineatus) · reported in kg
0303.39.0130 (0303390130)Yellowfin sole (Pleuronectes asper) · reported in kg
0303.39.0195 (0303390195)Other · reported in kg

What changed for this code

Jul 24, 2026Forced-labor tariffs start on imports from 60 economies (Section 301)
Jul 22, 202625% Section 301 tariff on products of Brazil starts
Jan 1, 2026Section 301 tariff on Nicaragua starts at 0%, set to rise to 10% in 2027 and 15% in 2028

Questions about HTS 0303.39.01

What is the duty rate for HTS 0303.39.01?

The regular (column 1 general) rate printed in the tariff schedule is 1.1¢/kg. Goods from China owe 37.5% + 1.1¢ per kg in total as of Oct 1, 2026, including any additional tariffs. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 0303.39.01 subject to Section 301 tariffs?

Yes, for goods from 85 countries and territories as of Oct 1, 2026, including Algeria, Angola, Argentina, Australia, Austria. Choose a country above to see the rate and any exemptions.

Is HTS 0303.39.01 subject to Section 232 tariffs?

No Section 232 tariff applies to HTS 0303.39.01 as of Oct 1, 2026, from any country of origin.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.