Frozen Dressed Rock Sole from Mexico
Frozen rock sole that has been gutted and gilled but retains head and tail, a common wholesale form. This flatfish of the Pleuronectidae family is not filleted or processed into offal, and falls under tariff item 0303.39.00 as 'Other' frozen flatfish.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the rock sole is dressed (gutted and gilled) but retains head and tail; filleting would reclassify to heading 03.04
• Verify the species is from the Pleuronectidae family and not a mammal of heading 01.06 per Chapter Note 1(a)
• Maintain documentation of the dressing process for CBSA verification