IQF Frozen Rock Sole Portions from United States
Individually quick frozen (IQF) whole rock sole portions, skin-on and bone-in, for retail portion control. 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 — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Confirm the rock sole portions are whole (skin-on, bone-in) and not fillets; fillets are classified under heading 03.04
• Ensure the species is from the Pleuronectidae family and not a mammal of heading 01.06 per Chapter Note 1(a)
• Keep IQF processing records and species documentation for CBSA inspection