Frozen Plaice Gutted and Headed from United States
Frozen plaice (Pleuronectes platessa) that has been gutted and headed but remains whole without filleting. This product is suitable for further processing and is classified under tariff item 0303.32.00 as frozen plaice, specifically named in the subheading.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Ensure the product is not cut into fillets or pieces, as that would move it to heading 0304
• Document the processing steps (gutted and headed only) to support classification
• Verify that the species is Pleuronectes platessa and include this in the commercial invoice