| Tariff Classification |
| section 01 | Live animals; animal products |
| chapter 03 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| 03.05 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process: |
| －Fish fins, heads, tails, maws and other edible fish offal: |
| 0305.71 | －－Shark fins |
|