Frozen Albacore Tuna Steaks from United States
Frozen albacore tuna steaks, transverse cross-sections retaining skin and bone, are classified under this tariff item as frozen tunas, not fillets. The steaks are cut perpendicular to the spine and do not meet the definition of fillets under heading 03.04. They are a common retail or food-service product made from Thunnus alalunga.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Verify that the steaks are not described as fillets on the commercial invoice, as that would change classification to heading 03.04
• Keep documentation showing the species and that the product is frozen
• Consult the CBSA tariff classification advice if unsure about the distinction between steaks and fillets