| 271 | Fish, salmon, chinook, smoked, (lox), regular | Finfish and Shellfish Products | 18 | 4% |
| 272 | Fish, cod, Atlantic, wild caught, raw | Finfish and Shellfish Products | 17.98 | 4% |
| 273 | Cod, Pacific or Alaskan, frozen, wild caught | Finfish and Shellfish Products | 17.88 | 4% |
| 274 | Fish, cisco, smoked | Finfish and Shellfish Products | 17 | 4% |
| 275 | Fish, pout, ocean, cooked, dry heat | Finfish and Shellfish Products | 17 | 4% |
| 276 | Fish, roughy, orange, raw | Finfish and Shellfish Products | 17 | 4% |
| 277 | Fish, cisco, raw | Finfish and Shellfish Products | 17 | 4% |
| 278 | Sea bass, Chilean, frozen, wild caught | Finfish and Shellfish Products | 16.64 | 4% |
| 279 | Fish, pollock, raw | Finfish and Shellfish Products | 16.1 | 4% |
| 280 | Fish, pollock, Alaska, raw (may contain additives to retain moisture) | Finfish and Shellfish Products | 16 | 4% |
| 281 | Mollusks, clam, mixed species, cooked, breaded and fried | Finfish and Shellfish Products | 14 | 3% |
| 282 | Fish, pout, ocean, raw | Finfish and Shellfish Products | 13 | 3% |
| 283 | Mollusks, clam, mixed species, canned, liquid | Finfish and Shellfish Products | 11 | 3% |
| 284 | Squid (calamari), frozen, tubes only | Finfish and Shellfish Products | 10.52 | 3% |
| 285 | Fish, gefiltefish, commercial, sweet recipe | Finfish and Shellfish Products | 9 | 2% |
| 286 | Fish, herring, Atlantic, pickled | Finfish and Shellfish Products | 8 | 2% |
| 287 | Jellyfish, dried, salted | Finfish and Shellfish Products | 2 | 1% |