diff --git a/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/__init__.py b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/__init__.py
new file mode 100644
index 00000000..cff9f961
--- /dev/null
+++ b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/__init__.py
@@ -0,0 +1 @@
+# CSV import for US Tariff Fractions (Fracción Americana): upload → scan → commit
diff --git a/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/routes.py b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/routes.py
new file mode 100644
index 00000000..bf5083a3
--- /dev/null
+++ b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/routes.py
@@ -0,0 +1,160 @@
+"""
+Rutas de importación CSV para Fracción Americana (US Tariff Fractions).
+Mismo flujo que exchange_rate/imports: upload → scan → status (polling) → commit.
+"""
+import base64
+import json
+import logging
+import os
+from uuid import uuid4
+
+from fastapi import APIRouter, File, HTTPException, Query, UploadFile, Depends
+from sqlalchemy.orm import Session
+from typing import Dict, Any
+
+from core.celery_app import celery_app
+from core.database import get_core_db
+from core.security import get_current_user, validate_access_to_resource
+
+from .schemas import ImportJobResponse
+from .tasks import (
+    scan_file,
+    insert_valid_rows,
+    FA_IMPORT_FILE_PREFIX,
+    FA_IMPORT_META_PREFIX,
+    FA_IMPORT_REDIS_TTL,
+)
+
+router = APIRouter()
+logger = logging.getLogger(__name__)
+
+
+def _get_redis():
+    import redis
+    url = os.getenv("VALKEY_URL", os.getenv("REDIS_URL", "redis://valkey:6379/0"))
+    return redis.Redis.from_url(url, decode_responses=False)
+
+
+@router.post("/upload", response_model=ImportJobResponse)
+async def upload_import_file(
+    file: UploadFile = File(...),
+    company_id: int = Query(..., description="Company ID"),
+    db: Session = Depends(get_core_db),
+    current_user: Dict[str, Any] = Depends(get_current_user),
+):
+    """
+    Fase 1: Subir CSV, guardar en Redis, encolar tarea de escaneo.
+    """
+    try:
+        tenant_id = validate_access_to_resource(db, company_id, current_user)
+    except Exception as e:
+        logger.error(f"FA import: access validation failed: {e}")
+        raise HTTPException(status_code=403, detail="Invalid company access")
+
+    if not file.filename or not file.filename.lower().endswith(".csv"):
+        raise HTTPException(status_code=400, detail="Solo se permiten archivos .csv")
+
+    job_id = str(uuid4())
+    contents = await file.read()
+
+    meta_data = {
+        "tenant_id": tenant_id,
+        "company_id": company_id,
+        "user_id": current_user.get("id"),
+        "template_id": "us_tariff_fractions",
+    }
+
+    try:
+        r = _get_redis()
+        r.set(
+            f"{FA_IMPORT_FILE_PREFIX}{job_id}",
+            base64.b64encode(contents),
+            ex=FA_IMPORT_REDIS_TTL,
+        )
+        r.set(
+            f"{FA_IMPORT_META_PREFIX}{job_id}",
+            json.dumps(meta_data).encode("utf-8"),
+            ex=FA_IMPORT_REDIS_TTL,
+        )
+    except Exception as e:
+        logger.error(f"FA import: Redis store error: {e}")
+        raise HTTPException(status_code=500, detail="No se pudo encolar el archivo.")
+
+    try:
+        upload_dir = os.path.join(os.getcwd(), "uploads", "temp")
+        os.makedirs(upload_dir, exist_ok=True)
+        with open(os.path.join(upload_dir, f"fa_{job_id}.csv"), "wb") as f:
+            f.write(contents)
+        with open(os.path.join(upload_dir, f"fa_{job_id}.meta.json"), "w") as f:
+            json.dump(meta_data, f)
+    except Exception as e:
+        logger.warning(f"FA import: local file save failed: {e}")
+
+    scan_file.apply_async(args=[job_id], task_id=job_id)
+
+    return ImportJobResponse(
+        job_id=job_id,
+        status="queued",
+        message="Archivo subido. Escaneo iniciado.",
+    )
+
+
+@router.get("/{job_id}/status")
+async def get_import_status(job_id: str):
+    """
+    Polling: estado del escaneo o del commit.
+    """
+    task_result = celery_app.AsyncResult(job_id)
+
+    if task_result.state == "PENDING":
+        return {"status": "processing", "progress": 0}
+    if task_result.state == "PROGRESS":
+        info = task_result.info or {}
+        return {
+            "status": "processing",
+            "progress": info.get("current", 0),
+            "total": info.get("total", 0),
+        }
+    if task_result.state == "SUCCESS":
+        result = task_result.result
+        if isinstance(result, dict) and "status" in result:
+            return result
+        return {"status": "finished", "result": result}
+
+    result = getattr(task_result, "result", None)
+    if isinstance(result, dict) and result.get("status") in ("finished", "warning"):
+        return result
+
+    logger.warning("FA import task %s failed: state=%s", job_id, task_result.state)
+    err_msg = None
+    tb = getattr(task_result, "traceback", None)
+    if tb and isinstance(tb, str):
+        lines = [l.strip() for l in tb.strip().split("\n") if l.strip()]
+        if lines:
+            err_msg = lines[-1]
+    if not err_msg:
+        try:
+            exc = task_result.get(propagate=False)
+            if exc is not None:
+                err_msg = str(exc)
+        except Exception:
+            pass
+    if not err_msg and result is not None:
+        if not isinstance(result, dict):
+            err_msg = str(result)
+        elif result.get("error") or result.get("message"):
+            err_msg = result.get("error") or result.get("message")
+    return {"status": "failed", "error": err_msg or "Task failed"}
+
+
+@router.post("/{job_id}/commit")
+async def commit_import_job(job_id: str):
+    """
+    Fase 2: Usuario confirma; se encola la inserción de filas válidas.
+    """
+    task = insert_valid_rows.delay(job_id)
+    return {
+        "status": "committing",
+        "message": "Inserción iniciada.",
+        "commit_job_id": task.id,
+    }
diff --git a/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/schemas.py b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/schemas.py
new file mode 100644
index 00000000..98c39a98
--- /dev/null
+++ b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/schemas.py
@@ -0,0 +1,25 @@
+from pydantic import BaseModel
+from typing import Optional
+
+
+class ImportJobResponse(BaseModel):
+    job_id: str
+    status: str
+    message: str
+
+
+class CommitRequest(BaseModel):
+    pass  # no body needed for single model
+
+
+class ImportJobStatus(BaseModel):
+    status: str
+    job_id: str
+    total_rows: Optional[int] = 0
+    error_count: Optional[int] = 0
+    valid_rows: Optional[int] = 0
+    error: Optional[str] = None
+    inserted: Optional[int] = 0
+    skipped_invalid: Optional[int] = 0
+    skipped_missing_fk: Optional[int] = 0
+    skipped_details: Optional[list] = None
diff --git a/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/tasks.py b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/tasks.py
new file mode 100644
index 00000000..edac5df2
--- /dev/null
+++ b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/tasks.py
@@ -0,0 +1,474 @@
+"""
+Tareas Celery para importación CSV de Fracción Americana (US Tariff Fractions).
+Flujo en dos fases: scan_file (validación) → insert_valid_rows (commit).
+"""
+import os
+import base64
+import csv
+import json
+import logging
+import re
+import unicodedata
+from decimal import Decimal
+from typing import Dict, Any, Optional, List
+
+from core.celery_app import celery_app
+from core.database import CoreSessionLocal
+
+from .template_config import row_from_template
+
+logger = logging.getLogger(__name__)
+
+FA_IMPORT_FILE_PREFIX = "fa_import_file:"
+FA_IMPORT_META_PREFIX = "fa_import_meta:"
+FA_IMPORT_ERROR_LINES_PREFIX = "fa_import_error_lines:"
+FA_IMPORT_REDIS_TTL = 3600  # 1 hour
+
+TEMPLATE_ID = "us_tariff_fractions"
+
+
+def _get_redis():
+    import redis
+    url = os.getenv("VALKEY_URL", os.getenv("REDIS_URL", "redis://valkey:6379/0"))
+    return redis.Redis.from_url(url, decode_responses=False)
+
+
+def _worker_upload_dir() -> str:
+    return os.path.join(os.getcwd(), "uploads", "temp")
+
+
+def _ensure_worker_has_file_from_redis(job_id: str) -> Optional[str]:
+    r = _get_redis()
+    data = r.get(f"{FA_IMPORT_FILE_PREFIX}{job_id}")
+    if not data:
+        return None
+    try:
+        raw = base64.b64decode(data)
+    except Exception as e:
+        logger.warning(f"FA import: failed to decode file from Redis: {e}")
+        return None
+    upload_dir = _worker_upload_dir()
+    os.makedirs(upload_dir, exist_ok=True)
+    file_path = os.path.join(upload_dir, f"fa_{job_id}.csv")
+    with open(file_path, "wb") as f:
+        f.write(raw)
+    return file_path
+
+
+def _ensure_worker_has_meta_from_redis(job_id: str, file_path: str) -> bool:
+    r = _get_redis()
+    data = r.get(f"{FA_IMPORT_META_PREFIX}{job_id}")
+    if not data:
+        return False
+    try:
+        meta = json.loads(data.decode("utf-8"))
+    except Exception as e:
+        logger.warning(f"FA import: failed to decode meta from Redis: {e}")
+        return False
+    meta_path = file_path.replace(".csv", ".meta.json")
+    with open(meta_path, "w", encoding="utf-8") as f:
+        json.dump(meta, f)
+    return True
+
+
+def _delete_import_from_redis(job_id: str) -> None:
+    try:
+        r = _get_redis()
+        r.delete(
+            f"{FA_IMPORT_FILE_PREFIX}{job_id}",
+            f"{FA_IMPORT_META_PREFIX}{job_id}",
+            f"{FA_IMPORT_ERROR_LINES_PREFIX}{job_id}",
+        )
+    except Exception as e:
+        logger.warning(f"FA import: failed to delete Redis keys: {e}")
+
+
+def normalize_header(name: Optional[str]) -> str:
+    if not name:
+        return ""
+    name = unicodedata.normalize("NFKD", str(name)).upper()
+    name = "".join(ch for ch in name if not unicodedata.combining(ch))
+    name = re.sub(r"[^A-Z0-9]+", " ", name)
+    return re.sub(r"\s+", " ", name).strip()
+
+
+def _normalize_code(raw: Optional[str]) -> str:
+    """Normalize fraction code: strip and remove dots/dashes, max 16 chars."""
+    if not raw:
+        return ""
+    s = str(raw).strip().replace(".", "").replace("-", "")
+    return s[:16] if len(s) > 16 else s
+
+
+def _validate_row_us_tariff_fraction(row: Dict[str, Any], line_num: int) -> Optional[Dict[str, Any]]:
+    """Valida una fila para Fracción Americana. Retorna error dict o None."""
+    code_raw = (row.get("FRACCION_ARANCELARIA") or "").strip()
+    if not code_raw:
+        return {"line": line_num, "col": "FRACCION_ARANCELARIA", "msg": "Requerido"}
+    code_norm = _normalize_code(code_raw)
+    if not code_norm:
+        return {"line": line_num, "col": "FRACCION_ARANCELARIA", "msg": "Requerido"}
+    if len(code_norm) > 16:
+        return {"line": line_num, "col": "FRACCION_ARANCELARIA", "msg": "Máximo 16 caracteres"}
+
+    prefix_raw = (row.get("PREFIJO") or "").strip()
+    if prefix_raw and len(prefix_raw) > 10:
+        return {"line": line_num, "col": "PREFIJO", "msg": "Máximo 10 caracteres"}
+
+    um_raw = (row.get("UNIDAD_DE_MEDIDA") or "").strip()
+    if um_raw and len(um_raw) > 10:
+        return {"line": line_num, "col": "UNIDAD_DE_MEDIDA", "msg": "Máximo 10 caracteres"}
+
+    tipo_raw = (row.get("TIPO_DE_ADVALOREM") or "").strip()
+    if tipo_raw and len(tipo_raw) > 10:
+        return {"line": line_num, "col": "TIPO_DE_ADVALOREM", "msg": "Máximo 10 caracteres"}
+
+    adv_pct = row.get("ADVALOREM_PCT")
+    if adv_pct is not None and str(adv_pct).strip():
+        try:
+            v = float(str(adv_pct).strip().replace(",", "."))
+            if v < 0:
+                return {"line": line_num, "col": "ADVALOREM_PCT", "msg": "Debe ser >= 0"}
+        except ValueError:
+            return {"line": line_num, "col": "ADVALOREM_PCT", "msg": "Debe ser un número"}
+
+    adv_dlls = row.get("ADVALOREM_DLLS")
+    if adv_dlls is not None and str(adv_dlls).strip():
+        try:
+            v = float(str(adv_dlls).strip().replace(",", "."))
+            if v < 0:
+                return {"line": line_num, "col": "ADVALOREM_DLLS", "msg": "Debe ser >= 0"}
+        except ValueError:
+            return {"line": line_num, "col": "ADVALOREM_DLLS", "msg": "Debe ser un número"}
+
+    return None
+
+
+@celery_app.task(bind=True)
+def scan_file(self, job_id: str, config: str = None):
+    """
+    Fase 1: Leer CSV, validar filas, escribir errores en JSONL.
+    Devuelve waiting_confirmation con total_rows, error_count, valid_rows, errors.
+    """
+    logger.info(f"FA import: starting scan for job {job_id}")
+
+    file_path = _ensure_worker_has_file_from_redis(job_id)
+    if not file_path:
+        return {"status": "failed", "error": "Archivo no encontrado (expirado o no subido). Sube de nuevo."}
+    _ensure_worker_has_meta_from_redis(job_id, file_path)
+
+    error_dir = os.path.join(os.path.dirname(file_path).replace("temp", "errors"), "")
+    os.makedirs(error_dir, exist_ok=True)
+    error_path = os.path.join(error_dir, f"fa_{job_id}.jsonl")
+
+    total_rows = 0
+    try:
+        with open(file_path, "r", encoding="utf-8-sig") as f:
+            total_rows = sum(1 for _ in f) - 1
+    except Exception as e:
+        return {"status": "failed", "error": str(e)}
+
+    meta_path = file_path.replace(".csv", ".meta.json")
+    meta = {}
+    if os.path.exists(meta_path):
+        try:
+            with open(meta_path, "r", encoding="utf-8") as f:
+                meta = json.load(f) or {}
+        except Exception as e:
+            logger.warning(f"FA import: failed to read meta: {e}")
+
+    tenant_id = meta.get("tenant_id")
+    company_id = meta.get("company_id")
+    if not tenant_id or not company_id:
+        return {"status": "failed", "error": "Falta contexto (tenant/company)"}
+
+    error_count = 0
+    processed_rows = 0
+    errors_detail: List[Dict[str, Any]] = []
+
+    try:
+        with open(file_path, "r", encoding="utf-8-sig") as f_in, open(
+            error_path, "w", encoding="utf-8"
+        ) as f_err:
+            sample = f_in.read(2048)
+            f_in.seek(0)
+            try:
+                dialect = csv.Sniffer().sniff(sample, delimiters=",;\t")
+            except Exception:
+                dialect = "excel"
+            reader = csv.DictReader(f_in, dialect=dialect)
+
+            for i, row in enumerate(reader, start=1):
+                if i % 500 == 0:
+                    self.update_state(
+                        state="PROGRESS",
+                        meta={"current": i, "total": total_rows, "errors": error_count},
+                    )
+
+                row_norm = row_from_template(row, normalize_header, TEMPLATE_ID)
+                err = _validate_row_us_tariff_fraction(row_norm, i)
+                if err:
+                    error_count += 1
+                    f_err.write(json.dumps(err) + "\n")
+                    if len(errors_detail) < 500:
+                        errors_detail.append(
+                            {"line": err["line"], "col": err.get("col", ""), "msg": err.get("msg", "")}
+                        )
+                processed_rows += 1
+
+    except Exception as e:
+        logger.error(f"FA import scan failed: {e}")
+        return {"status": "failed", "error": str(e)}
+
+    error_lines_list = []
+    try:
+        if os.path.exists(error_path):
+            with open(error_path, "r", encoding="utf-8") as f:
+                for line in f:
+                    try:
+                        err = json.loads(line)
+                        if "line" in err:
+                            error_lines_list.append(err["line"])
+                    except Exception:
+                        pass
+        if error_lines_list:
+            r = _get_redis()
+            r.set(
+                f"{FA_IMPORT_ERROR_LINES_PREFIX}{job_id}",
+                json.dumps(error_lines_list).encode("utf-8"),
+                ex=FA_IMPORT_REDIS_TTL,
+            )
+    except Exception as e:
+        logger.warning(f"FA import: failed to store error lines in Redis: {e}")
+
+    return {
+        "status": "waiting_confirmation",
+        "job_id": job_id,
+        "total_rows": processed_rows,
+        "error_count": error_count,
+        "valid_rows": processed_rows - error_count,
+        "errors": errors_detail,
+    }
+
+
+def _str_or_none(val: Any, max_len: Optional[int] = None) -> Optional[str]:
+    if val is None:
+        return None
+    s = str(val).strip()
+    if not s:
+        return None
+    if max_len and len(s) > max_len:
+        return s[:max_len]
+    return s
+
+
+def _parse_float(val: Any) -> Optional[float]:
+    if val is None or str(val).strip() == "":
+        return None
+    try:
+        return float(str(val).strip().replace(",", "."))
+    except (ValueError, TypeError):
+        return None
+
+
+@celery_app.task(bind=True)
+def insert_valid_rows(self, job_id: str):
+    """
+    Fase 2: Re-leer CSV, omitir filas con error, upsert USTariffFraction por (tenant_id, company_id, code).
+    """
+    logger.info(f"FA import: starting commit for job {job_id}")
+
+    file_path = _ensure_worker_has_file_from_redis(job_id)
+    if not file_path:
+        alt_path = os.path.join(_worker_upload_dir(), f"fa_{job_id}.csv")
+        if not os.path.exists(alt_path):
+            return {
+                "status": "failed",
+                "error": "Archivo no encontrado (expirado). Sube y confirma de nuevo.",
+            }
+        file_path = alt_path
+    else:
+        _ensure_worker_has_meta_from_redis(job_id, file_path)
+
+    base_dir = os.path.dirname(file_path)
+    error_dir = base_dir.replace("temp", "errors")
+    error_path = os.path.join(error_dir, f"fa_{job_id}.jsonl")
+
+    error_lines = set()
+    try:
+        r = _get_redis()
+        raw = r.get(f"{FA_IMPORT_ERROR_LINES_PREFIX}{job_id}")
+        if raw:
+            error_lines = set(json.loads(raw.decode("utf-8")))
+    except Exception as e:
+        logger.debug(f"FA import: could not load error lines from Redis: {e}")
+    if not error_lines and os.path.exists(error_path):
+        with open(error_path, "r", encoding="utf-8") as f:
+            for line in f:
+                try:
+                    err = json.loads(line)
+                    error_lines.add(err["line"])
+                except Exception:
+                    pass
+
+    meta_path = file_path.replace(".csv", ".meta.json")
+    tenant_id = None
+    company_id = None
+    meta = {}
+    if os.path.exists(meta_path):
+        try:
+            with open(meta_path, "r", encoding="utf-8") as f:
+                meta = json.load(f) or {}
+                tenant_id = meta.get("tenant_id")
+                company_id = meta.get("company_id")
+        except Exception:
+            pass
+
+    if not tenant_id or not company_id:
+        return {"status": "failed", "error": "Falta contexto (tenant/company)"}
+
+    from api.v1.modules.a76.general_catalogs.fractions.us_tariff_fractions.models import USTariffFraction
+
+    inserted_count = 0
+    skipped_invalid = 0
+    skipped_details: List[Dict[str, Any]] = []
+    response = None
+
+    try:
+        with CoreSessionLocal() as session:
+            with open(file_path, "r", encoding="utf-8-sig") as f:
+                sample = f.read(2048)
+                f.seek(0)
+                try:
+                    dialect = csv.Sniffer().sniff(sample, delimiters=",;\t")
+                except Exception:
+                    dialect = "excel"
+                reader = csv.DictReader(f, dialect=dialect)
+
+                for i, row in enumerate(reader, start=1):
+                    if i in error_lines:
+                        continue
+
+                    row_norm = row_from_template(row, normalize_header, TEMPLATE_ID)
+                    err = _validate_row_us_tariff_fraction(row_norm, i)
+                    if err:
+                        skipped_invalid += 1
+                        skipped_details.append(
+                            {
+                                "line": i,
+                                "reason": f"{err.get('col', '')}: {err.get('msg', '')}",
+                            }
+                        )
+                        continue
+
+                    code = _normalize_code(row_norm.get("FRACCION_ARANCELARIA"))
+                    if not code:
+                        skipped_invalid += 1
+                        skipped_details.append({"line": i, "reason": "FRACCION_ARANCELARIA: vacío"})
+                        continue
+
+                    prefix = _str_or_none(row_norm.get("PREFIJO"), 10)
+                    unit_of_measure = _str_or_none(row_norm.get("UNIDAD_DE_MEDIDA"), 10)
+                    description = _str_or_none(row_norm.get("DESCRIPCION"))
+                    type_code = _str_or_none(row_norm.get("TIPO_DE_ADVALOREM"), 10)
+                    ad_valorem = _parse_float(row_norm.get("ADVALOREM_PCT"))
+                    fixed_cost_raw = _parse_float(row_norm.get("ADVALOREM_DLLS"))
+                    fixed_cost = Decimal(str(round(fixed_cost_raw, 8))) if fixed_cost_raw is not None else None
+
+                    existing = (
+                        session.query(USTariffFraction)
+                        .filter(
+                            USTariffFraction.tenant_id == tenant_id,
+                            USTariffFraction.company_id == company_id,
+                            USTariffFraction.code == code,
+                        )
+                        .first()
+                    )
+
+                    if existing:
+                        existing.prefix = prefix
+                        existing.type_code = type_code
+                        existing.ad_valorem = ad_valorem
+                        existing.fixed_cost = fixed_cost
+                        existing.unit_of_measure = unit_of_measure
+                        existing.description = description
+                        session.add(existing)
+                        inserted_count += 1
+                    else:
+                        new_row = USTariffFraction(
+                            tenant_id=tenant_id,
+                            company_id=company_id,
+                            code=code,
+                            prefix=prefix,
+                            type_code=type_code,
+                            ad_valorem=ad_valorem,
+                            fixed_cost=fixed_cost,
+                            unit_of_measure=unit_of_measure,
+                            description=description,
+                        )
+                        session.add(new_row)
+                        inserted_count += 1
+
+            try:
+                session.commit()
+            except Exception as db_err:
+                session.rollback()
+                logger.error(f"FA import DB error: {db_err}")
+                return {"status": "failed", "error": str(db_err)}
+
+            total_skipped = skipped_invalid
+            if inserted_count == 0 and total_skipped > 0:
+                response = {
+                    "status": "warning",
+                    "inserted": 0,
+                    "skipped_invalid": skipped_invalid,
+                    "skipped_missing_fk": 0,
+                    "skipped_details": skipped_details,
+                    "message": f"No se insertaron registros. {total_skipped} rechazados.",
+                }
+            elif inserted_count == 0:
+                response = {
+                    "status": "failed",
+                    "error": "No hay registros válidos en el archivo CSV",
+                    "inserted": 0,
+                    "skipped_invalid": skipped_invalid,
+                    "skipped_missing_fk": 0,
+                    "skipped_details": skipped_details,
+                }
+            else:
+                response = {
+                    "status": "finished",
+                    "inserted": inserted_count,
+                    "skipped_invalid": skipped_invalid,
+                    "skipped_missing_fk": 0,
+                    "skipped_details": skipped_details,
+                }
+
+    except Exception as e:
+        logger.error(f"FA import task failed: {e}")
+        import traceback
+        logger.error(traceback.format_exc())
+        return {"status": "failed", "error": str(e)}
+
+    try:
+        if file_path and os.path.exists(file_path):
+            os.remove(file_path)
+        if os.path.exists(error_path):
+            os.remove(error_path)
+        meta_path_clean = file_path.replace(".csv", ".meta.json")
+        if os.path.exists(meta_path_clean):
+            os.remove(meta_path_clean)
+        _delete_import_from_redis(job_id)
+    except Exception as cleanup_err:
+        logger.warning(f"FA import cleanup failed: {cleanup_err}")
+
+    if response is None:
+        response = {
+            "status": "failed",
+            "error": "Error inesperado",
+            "inserted": 0,
+            "skipped_invalid": skipped_invalid,
+            "skipped_missing_fk": 0,
+            "skipped_details": skipped_details,
+        }
+    return response
diff --git a/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/template_config.py b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/template_config.py
new file mode 100644
index 00000000..aa5a5e7f
--- /dev/null
+++ b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/imports/template_config.py
@@ -0,0 +1,47 @@
+"""
+Configuración de plantilla CSV para Fracción Americana (EstructuraCatFraccAme.xls).
+Solo se leen columnas definidas aquí; el resto se ignora.
+"""
+
+from typing import Dict, List, Any, Optional
+
+TEMPLATE_COLUMNS: Dict[str, List[Dict[str, Any]]] = {
+    "us_tariff_fractions": [
+        {"canonical": "FRACCION_ARANCELARIA", "aliases": ["FRACCION ARANCELARIA", "CODE", "FRACCION"]},
+        {"canonical": "PREFIJO"},
+        {"canonical": "UNIDAD_DE_MEDIDA", "aliases": ["UNIDAD DE MEDIDA", "UMT"]},
+        {"canonical": "DESCRIPCION"},
+        {"canonical": "TIPO_DE_ADVALOREM", "aliases": ["TIPO DE ADVALOREM", "TIPO"]},
+        {"canonical": "ADVALOREM_PCT", "aliases": ["ADVALOREM %", "ADVALOREM"]},
+        {"canonical": "ADVALOREM_DLLS", "aliases": ["ADVALOREM DLLS", "ADVALOREM DLL"]},
+    ],
+}
+
+
+def build_normalized_lookup(normalize_header_fn, template_id: str = "us_tariff_fractions") -> Dict[str, str]:
+    """normalized_header -> canonical_name para plantilla us_tariff_fractions."""
+    cols = TEMPLATE_COLUMNS.get(template_id)
+    if not cols:
+        return {}
+    lookup: Dict[str, str] = {}
+    for item in cols:
+        canonical = item["canonical"]
+        lookup[normalize_header_fn(canonical)] = canonical
+        for alias in item.get("aliases") or []:
+            lookup[normalize_header_fn(alias)] = canonical
+    return lookup
+
+
+def row_from_template(
+    row: Dict[str, Any], normalize_header_fn, template_id: str = "us_tariff_fractions"
+) -> Dict[str, Any]:
+    """Fila CSV con solo columnas de la plantilla, en nombres canónicos."""
+    lookup = build_normalized_lookup(normalize_header_fn, template_id)
+    if not lookup:
+        return {normalize_header_fn(k): v for k, v in row.items()}
+    out: Dict[str, Any] = {}
+    for csv_header, value in row.items():
+        key_norm = normalize_header_fn(csv_header)
+        if key_norm in lookup:
+            out[lookup[key_norm]] = value
+    return out
diff --git a/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/routes.py b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/routes.py
index 158bf765..61907ffa 100644
--- a/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/routes.py
+++ b/backend/api/v1/modules/a76/general_catalogs/fractions/us_tariff_fractions/routes.py
@@ -17,23 +17,28 @@ from .dto import (
 )
 from .service import USTariffFractionService
 
-# Create router using TenantCRUDRoutes factory for basic CRUD operations
+# Create router using TenantCRUDRoutes factory for basic CRUD operations (prefix="" so we mount under main_router)
 crud_router = TenantCRUDRoutes(
     service=USTariffFractionService,
     create_schema=USTariffFractionCreateDTO,
     update_schema=USTariffFractionUpdateDTO,
     response_schema=USTariffFractionResponseDTO,
-    prefix="/us-tariff-fractions",
+    prefix="",
     tags=["a76 / general catalogs / us tariff fractions"],
     resource_name="US Tariff Fraction",
     id_name="id",
     enable_list=False, # We implement our custom list endpoint
 )
 
-router = crud_router.router
+# Master router with prefix so all routes live under /us-tariff-fractions
+from .imports.routes import router as imports_router
+main_router = APIRouter(prefix="/us-tariff-fractions", tags=["a76 / general catalogs / us tariff fractions"])
+main_router.include_router(imports_router, prefix="/imports", tags=["us_tariff_fractions / csv_import"])
+main_router.include_router(crud_router.router)
 
-# Custom list endpoint with search filter
-@router.get(
+
+# Custom list endpoint with search filter (under /us-tariff-fractions/)
+@main_router.get(
     "/",
     response_model=Dict[str, Any],
     summary="List US Tariff Fractions",
@@ -65,3 +70,6 @@ async def list_us_tariff_fractions(
         "page_size": page_size,
         "pages": (total + page_size - 1) // page_size,
     }
+
+
+router = main_router
diff --git a/backend/core/celery_app.py b/backend/core/celery_app.py
index 81bb297d..41a98b99 100644
--- a/backend/core/celery_app.py
+++ b/backend/core/celery_app.py
@@ -36,6 +36,7 @@ celery_app.conf.update(
         "api.v1.modules.a76.customs_brokers.imports.tasks",
         "api.v1.modules.a76.clients_and_providers.imports.tasks",
         "api.v1.modules.a76.general_catalogs.exchange_rate.imports.tasks",
+        "api.v1.modules.a76.general_catalogs.fractions.us_tariff_fractions.imports.tasks",
         "api.v1.modules.a76.reports.exportacion.transmission.MAINX30.task",
         "api.v1.modules.a76.reports.importacion.transmission.temporal.MAINX30.task",
         "api.v1.modules.a76.reports.importacion.transmission.definitive.MAINX30.task",
diff --git a/frontend/src/lib/api.ts b/frontend/src/lib/api.ts
index 1fe6d343..19d4d82c 100644
--- a/frontend/src/lib/api.ts
+++ b/frontend/src/lib/api.ts
@@ -419,6 +419,21 @@ export const api = {
 			api.post(`/v1/a76/exchange-rate/imports/${jobId}/commit`, {})
 	},
 
+	// CSV import for Fracción Americana (us_tariff_fractions/imports)
+	americanFractionImports: {
+		upload: (file: File, companyId: number) => {
+			const formData = new FormData();
+			formData.append('file', file);
+			return fetchApi(
+				`/v1/a76/us-tariff-fractions/imports/upload?company_id=${companyId}`,
+				{ method: 'POST', body: formData }
+			);
+		},
+		status: (jobId: string) => api.get(`/v1/a76/us-tariff-fractions/imports/${jobId}/status`),
+		commit: (jobId: string) =>
+			api.post(`/v1/a76/us-tariff-fractions/imports/${jobId}/commit`, {})
+	},
+
 	// Generic request for custom needs (like file uploads)
 	request: <T = any>(endpoint: string, options: RequestInit = {}) => fetchApi<T>(endpoint, options)
 };
diff --git a/frontend/src/routes/dashboard/csv-upload/+page.svelte b/frontend/src/routes/dashboard/csv-upload/+page.svelte
index 5f174089..05471225 100644
--- a/frontend/src/routes/dashboard/csv-upload/+page.svelte
+++ b/frontend/src/routes/dashboard/csv-upload/+page.svelte
@@ -30,6 +30,8 @@
 	let useClientProviderImport = $state(false);
 	// Cuando es true, usamos API de importación de Tipos de Cambio (exchange_rate/imports)
 	let useExchangeRateImport = $state(false);
+	// Cuando es true, usamos API de importación de Fracción Americana (us_tariff_fractions/imports)
+	let useAmericanFractionImport = $state(false);
 
 	// Initialize settings for all tabs upfront to avoid reactivity loops
 	let allSettings = $state<Record<string, any>>(() => {
@@ -51,6 +53,7 @@
 		useCustomsBrokerImport = config.id === 'customs_brokers';
 		useClientProviderImport = config.id === 'clients_providers';
 		useExchangeRateImport = config.id === 'exchange_rates';
+		useAmericanFractionImport = config.id === 'american_fractions';
 
 		const companyId = companyStore.activeCompany?.id || 1;
 
@@ -108,6 +111,24 @@
 			return;
 		}
 
+		if (useAmericanFractionImport) {
+			try {
+				const res = await api.americanFractionImports.upload(file, companyId);
+				if (res.data?.job_id) {
+					currentJobId = res.data.job_id;
+					pollStatus();
+				} else {
+					toast.error(res.error || 'Error al subir el archivo');
+					isUploading = false;
+				}
+			} catch (e) {
+				console.error('Upload exception', e);
+				toast.error('Error inesperado al subir el archivo');
+				isUploading = false;
+			}
+			return;
+		}
+
 		const currentSettings = allSettings[activeTab] || {};
 		const footerConfig = { ...currentSettings };
 		if (activeTab === 'importacion') {
@@ -148,7 +169,9 @@
 					? await api.clientProviderImports.status(currentJobId)
 					: useExchangeRateImport
 						? await api.exchangeRateImports.status(currentJobId)
-						: await api.imports.status(currentJobId);
+						: useAmericanFractionImport
+							? await api.americanFractionImports.status(currentJobId)
+							: await api.imports.status(currentJobId);
 			console.log('Poll response', res);
 			if (res.error && !res.data) {
 				toast.error(res.error || 'Error al consultar el estado');
@@ -296,7 +319,9 @@
 						? await api.clientProviderImports.commit(currentJobId)
 						: useExchangeRateImport
 							? await api.exchangeRateImports.commit(currentJobId)
-							: await api.imports.commit(currentJobId, activeModelTarget || '');
+							: useAmericanFractionImport
+								? await api.americanFractionImports.commit(currentJobId)
+								: await api.imports.commit(currentJobId, activeModelTarget || '');
 				if (res.data?.commit_job_id) {
 					currentJobId = res.data.commit_job_id;
 					pollStatus();