| 31 | Fish, salmon, Atlantic, farmed, raw | Finfish and Shellfish Products | 26 | 7% |
| 32 | Fish, roughy, orange, raw | Finfish and Shellfish Products | 26 | 7% |
| 33 | Fish, cod, Atlantic, dried and salted | Finfish and Shellfish Products | 25 | 6% |
| 34 | Fish, salmon, Atlantic, wild, raw | Finfish and Shellfish Products | 25 | 6% |
| 35 | Mollusks, octopus, common, cooked, moist heat | Finfish and Shellfish Products | 24 | 6% |
| 36 | Fish, fish sticks, frozen, prepared | Finfish and Shellfish Products | 24 | 6% |
| 37 | Crustaceans, shrimp, mixed species, cooked, moist heat (may contain additives to retain moisture) | Finfish and Shellfish Products | 24 | 6% |
| 38 | Mollusks, cuttlefish, mixed species, cooked, moist heat | Finfish and Shellfish Products | 24 | 6% |
| 39 | Fish, sardine, Pacific, canned in tomato sauce, drained solids with bone | Finfish and Shellfish Products | 24 | 6% |
| 40 | Fish, tilapia, raw | Finfish and Shellfish Products | 24 | 6% |
| 41 | Mollusks, oyster, eastern, farmed, cooked, dry heat | Finfish and Shellfish Products | 24 | 6% |
| 42 | Fish, sturgeon, mixed species, smoked | Finfish and Shellfish Products | 20 | 5% |
| 43 | Mollusks, scallop, (bay and sea), cooked, steamed | Finfish and Shellfish Products | 20 | 5% |
| 44 | Fish, salmon, chum, canned, drained solids with bone | Finfish and Shellfish Products | 20 | 5% |
| 45 | Fish, sablefish, smoked | Finfish and Shellfish Products | 20 | 5% |
| 46 | Fish, salmon, chum, canned, without salt, drained solids with bone | Finfish and Shellfish Products | 20 | 5% |
| 47 | Fish, trout, rainbow, wild, cooked, dry heat | Finfish and Shellfish Products | 19 | 5% |
| 48 | Crustaceans, shrimp, mixed species, raw (may contain additives to retain moisture) | Finfish and Shellfish Products | 19 | 5% |
| 49 | Mollusks, oyster, eastern, farmed, raw | Finfish and Shellfish Products | 18 | 5% |
| 50 | Fish, milkfish, cooked, dry heat | Finfish and Shellfish Products | 18 | 5% |
| 51 | Fish, shad, american, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 52 | Fish, sablefish, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 53 | Fish, scup, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 54 | Fish, pike, northern, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 55 | Fish, whitefish, mixed species, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 56 | Fish, sheepshead, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 57 | Fish, bass, freshwater, mixed species, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 58 | Fish, carp, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 59 | Fish, sunfish, pumpkin seed, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 60 | Fish, tilefish, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |