IQF Frozen Yellowfin Sole Portions from United States
IQF frozen yellowfin sole in whole portions, not separated into fillets or meat, is classified under tariff item 0303.39.00 as 'other' frozen flatfish. The IQF preservation method keeps it as frozen whole flatfish, excluding heading 03.04 products. It is not offal or pellets, per chapter notes.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Ensure the portions are not fillets or fish meat, as those fall under heading 03.04
• Provide species documentation (Pleuronectes asper) to the CBSA
• Confirm the IQF method preserves the product as frozen, not fresh, for correct classification