diff --git a/frontend/src/lib/components/sidebar/modules.ts b/frontend/src/lib/components/sidebar/modules.ts
index 783dca21..6e90fd7c 100644
--- a/frontend/src/lib/components/sidebar/modules.ts
+++ b/frontend/src/lib/components/sidebar/modules.ts
@@ -298,7 +298,7 @@ export function getSidebarData(): SidebarData {
 				items: [
 					{
 						title: m["sidebar.goods.classes"](),
-						url: "/dashboard/goods/classes",
+						url: "/dashboard/goods/fixed-asset-classes",
 					}, 
 					{
 						title: m["sidebar.goods.parts"](),
@@ -386,18 +386,7 @@ export function getSidebarData(): SidebarData {
 				url: "/dashboard/customs_brokers",
 				icon: BadgeCheck,
 				items: [],
-			},
-			{
-				title: "Mercancías",
-				url: "#",
-				icon: Package,
-				items: [
-					{
-						title: "Catálogo de Clases de Activo Fijo",
-						url: "/dashboard/catalogs/fixed-asset-classes",
-					},
-				],
-			},
+			},			
 			{
 				title: m["sidebar.reference_data.configuracion"](),
 				url: "#",
diff --git a/frontend/src/routes/dashboard/general_catalogs/tariff-fractions/+page.svelte b/frontend/src/routes/dashboard/general_catalogs/tariff-fractions/+page.svelte
new file mode 100644
index 00000000..337aaa4d
--- /dev/null
+++ b/frontend/src/routes/dashboard/general_catalogs/tariff-fractions/+page.svelte
@@ -0,0 +1,211 @@
+<script lang="ts">
+	import { Button } from '$lib/components/ui/button';
+	import { Input } from '$lib/components/ui/input';
+	import * as Card from '$lib/components/ui/card';
+	import * as Table from '$lib/components/ui/table';
+	import { Search, Loader2, Download } from 'lucide-svelte';
+	import { getTariffFractions, type TariffFraction } from '$lib/api/dashboard/a76/general_catalogs/tariff-fractions';
+	import { companyStore } from '$lib/stores/company.svelte';
+	import { onMount } from 'svelte';
+
+	let tariffFractions = $state<TariffFraction[]>([]);
+	let filteredFractions = $state<TariffFraction[]>([]);
+	let searchQuery = $state('');
+	let isLoading = $state(false);
+	let currentPage = $state(1);
+	let totalPages = $state(1);
+	let totalRecords = $state(0);
+	const pageSize = 50;
+
+	onMount(() => {
+		loadTariffFractions();
+	});
+
+	// Filtrar fracciones cuando cambia la búsqueda
+	$effect(() => {
+		if (searchQuery.trim() === '') {
+			filteredFractions = tariffFractions;
+		} else {
+			const query = searchQuery.toLowerCase();
+			filteredFractions = tariffFractions.filter(
+				(fraction) =>
+					fraction.code.toLowerCase().includes(query) ||
+					fraction.fraction.toLowerCase().includes(query) ||
+					(fraction.description ?? '').toLowerCase().includes(query) ||
+					(fraction.nico ?? '').toLowerCase().includes(query) ||
+					(fraction.umt ?? '').toLowerCase().includes(query)
+			);
+		}
+	});
+
+	async function loadTariffFractions(page: number = 1) {
+		const companyId = companyStore.activeCompany?.id;
+		if (!companyId) {
+			console.error('No hay compañía activa');
+			return;
+		}
+
+		isLoading = true;
+		try {
+			const response = await getTariffFractions(page, pageSize, companyId);
+			if (response.data) {
+				tariffFractions = response.data.items;
+				filteredFractions = response.data.items;
+				totalPages = response.data.pages;
+				totalRecords = response.data.total;
+				currentPage = response.data.page;
+			}
+		} catch (error) {
+			console.error('Error cargando fracciones arancelarias:', error);
+		} finally {
+			isLoading = false;
+		}
+	}
+
+	async function goToPage(page: number) {
+		if (page >= 1 && page <= totalPages && page !== currentPage) {
+			await loadTariffFractions(page);
+		}
+	}
+</script>
+
+<div class="container mx-auto p-6">
+	<Card.Root>
+		<Card.Header class="text-center border-b">
+			<Card.Title class="text-2xl font-bold uppercase">
+				Catálogo de Fracciones SITAR - SCAII
+			</Card.Title>
+			<p class="text-muted-foreground mt-2">
+				Nomenclatura arancelaria mexicana completa
+			</p>
+		</Card.Header>
+
+		<Card.Content class="pt-6">
+			<div class="space-y-6">
+				<!-- Barra de búsqueda y acciones -->
+				<div class="flex gap-4 items-center">
+					<div class="flex-1 relative">
+						<Search class="absolute left-3 top-1/2 -translate-y-1/2 h-4 w-4 text-muted-foreground" />
+						<Input
+							bind:value={searchQuery}
+							placeholder="Buscar por código, fracción, descripción, NICO o UMT..."
+							class="pl-9"
+						/>
+					</div>
+					<Button variant="outline" size="icon" title="Exportar a CSV">
+						<Download class="h-4 w-4" />
+					</Button>
+				</div>
+
+				<!-- Información de registros -->
+				<div class="flex items-center justify-between text-sm text-muted-foreground">
+					<div>
+						{#if isLoading}
+							<div class="flex items-center gap-2">
+								<Loader2 class="h-4 w-4 animate-spin" />
+								<span>Cargando...</span>
+							</div>
+						{:else}
+							Mostrando {filteredFractions.length} de {totalRecords} fracciones arancelarias
+							{#if searchQuery}
+								(filtrado)
+							{/if}
+						{/if}
+					</div>
+					{#if !searchQuery && totalPages > 1}
+						<div class="flex items-center gap-2">
+							<span>Página {currentPage} de {totalPages}</span>
+						</div>
+					{/if}
+				</div>
+
+				<!-- Tabla de fracciones -->
+				<div class="border rounded-md overflow-auto max-h-[600px]">
+					<Table.Root>
+						<Table.Header class="sticky top-0 bg-background z-10">
+							<Table.Row>
+								<Table.Head class="w-[100px]">Código</Table.Head>
+								<Table.Head class="w-[120px]">Fracción</Table.Head>
+								<Table.Head class="min-w-[350px]">Descripción</Table.Head>
+								<Table.Head class="w-[80px]">NICO</Table.Head>
+								<Table.Head class="w-[80px]">UMT</Table.Head>
+								<Table.Head class="w-[100px]">Adv. Impo</Table.Head>
+								<Table.Head class="w-[100px]">Adv. Expo</Table.Head>
+							</Table.Row>
+						</Table.Header>
+						<Table.Body>
+							{#if filteredFractions.length === 0}
+								<Table.Row>
+									<Table.Cell colspan={7} class="text-center py-8 text-muted-foreground">
+										{#if isLoading}
+											Cargando fracciones arancelarias...
+										{:else if searchQuery}
+											No se encontraron fracciones que coincidan con la búsqueda
+										{:else}
+											No hay fracciones arancelarias disponibles
+										{/if}
+									</Table.Cell>
+								</Table.Row>
+							{:else}
+								{#each filteredFractions as fraction (fraction.id)}
+									<Table.Row class="hover:bg-muted/50">
+										<Table.Cell class="font-mono text-sm">{fraction.code}</Table.Cell>
+										<Table.Cell class="font-mono text-sm font-medium">{fraction.fraction}</Table.Cell>
+										<Table.Cell class="text-sm">
+											{fraction.description || '-'}
+										</Table.Cell>
+										<Table.Cell class="text-sm">{fraction.nico || '-'}</Table.Cell>
+										<Table.Cell class="text-sm">{fraction.umt || '-'}</Table.Cell>
+										<Table.Cell class="text-sm">{fraction.adv_impo || '-'}</Table.Cell>
+										<Table.Cell class="text-sm">{fraction.adv_expo || '-'}</Table.Cell>
+									</Table.Row>
+								{/each}
+							{/if}
+						</Table.Body>
+					</Table.Root>
+				</div>
+
+				<!-- Paginación -->
+				{#if !searchQuery && totalPages > 1}
+					<div class="flex items-center justify-center gap-2">
+						<Button
+							variant="outline"
+							size="sm"
+							disabled={currentPage === 1 || isLoading}
+							onclick={() => goToPage(1)}
+						>
+							Primera
+						</Button>
+						<Button
+							variant="outline"
+							size="sm"
+							disabled={currentPage === 1 || isLoading}
+							onclick={() => goToPage(currentPage - 1)}
+						>
+							Anterior
+						</Button>
+						<span class="px-4 text-sm">
+							Página {currentPage} de {totalPages}
+						</span>
+						<Button
+							variant="outline"
+							size="sm"
+							disabled={currentPage === totalPages || isLoading}
+							onclick={() => goToPage(currentPage + 1)}
+						>
+							Siguiente
+						</Button>
+						<Button
+							variant="outline"
+							size="sm"
+							disabled={currentPage === totalPages || isLoading}
+							onclick={() => goToPage(totalPages)}
+						>
+							Última
+						</Button>
+					</div>
+				{/if}
+			</div>
+		</Card.Content>
+	</Card.Root>
+</div>