| 31 | Fish, mackerel, Pacific and jack, mixed species, cooked, dry heat | Finfish and Shellfish Products | 201 | 10% |
| 32 | Mollusks, oyster, eastern, cooked, breaded and fried | Finfish and Shellfish Products | 199 | 10% |
| 33 | Fish, tuna, light, canned in oil, without salt, drained solids | Finfish and Shellfish Products | 198 | 10% |
| 34 | Fish, tuna, light, canned in oil, drained solids | Finfish and Shellfish Products | 198 | 10% |
| 35 | Fish, shad, american, raw | Finfish and Shellfish Products | 197 | 10% |
| 36 | Fish, sablefish, raw | Finfish and Shellfish Products | 195 | 10% |
| 37 | Fish, herring, Pacific, raw | Finfish and Shellfish Products | 195 | 10% |
| 38 | Fish, trout, mixed species, cooked, dry heat | Finfish and Shellfish Products | 190 | 10% |
| 39 | Fish, milkfish, cooked, dry heat | Finfish and Shellfish Products | 190 | 10% |
| 40 | Salmon nuggets, cooked as purchased, unheated | Finfish and Shellfish Products | 189 | 10% |
| 41 | Mollusks, abalone, mixed species, cooked, fried | Finfish and Shellfish Products | 189 | 10% |
| 42 | Fish, yellowtail, mixed species, cooked, dry heat | Finfish and Shellfish Products | 187 | 9% |
| 43 | Fish, butterfish, cooked, dry heat | Finfish and Shellfish Products | 187 | 9% |
| 44 | Fish, tuna salad | Finfish and Shellfish Products | 187 | 9% |
| 45 | Fish, halibut, Greenland, raw | Finfish and Shellfish Products | 186 | 9% |
| 46 | Fish, tuna, white, canned in oil, drained solids | Finfish and Shellfish Products | 186 | 9% |
| 47 | Fish, tuna, white, canned in oil, without salt, drained solids | Finfish and Shellfish Products | 186 | 9% |
| 48 | Fish, sardine, Pacific, canned in tomato sauce, drained solids with bone | Finfish and Shellfish Products | 185 | 9% |
| 49 | Fish, tuna, fresh, bluefin, cooked, dry heat | Finfish and Shellfish Products | 184 | 9% |
| 50 | Fish, eel, mixed species, raw | Finfish and Shellfish Products | 184 | 9% |
| 51 | Fish, salmon, coho, wild, cooked, moist heat | Finfish and Shellfish Products | 184 | 9% |
| 52 | Fish, salmon, Atlantic, wild, cooked, dry heat | Finfish and Shellfish Products | 182 | 9% |
| 53 | Fish, salmon, chinook, raw | Finfish and Shellfish Products | 179 | 9% |
| 54 | Fish, salmon, coho, farmed, cooked, dry heat | Finfish and Shellfish Products | 178 | 9% |
| 55 | Fish, cisco, smoked | Finfish and Shellfish Products | 177 | 9% |
| 56 | Mollusks, squid, mixed species, cooked, fried | Finfish and Shellfish Products | 175 | 9% |
| 57 | Fish, sturgeon, mixed species, smoked | Finfish and Shellfish Products | 173 | 9% |
| 58 | Fish, whitefish, mixed species, cooked, dry heat | Finfish and Shellfish Products | 172 | 9% |
| 59 | Mollusks, mussel, blue, cooked, moist heat | Finfish and Shellfish Products | 172 | 9% |
| 60 | Fish, swordfish, cooked, dry heat | Finfish and Shellfish Products | 172 | 9% |