| Tariff Classification |
| section 01 | Live animals; animal products |
| chapter 03 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| 03.08 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: |
| －Sea cucumbers (Stichopus japonicus, Holothuroidea): |
| 0308.12 | －－Frozen |
|