Frozen Dressed Albacore Tuna from United States
Frozen dressed albacore tuna, headed, eviscerated, and tailed but retaining its basic form, is classified under this tariff item as frozen tuna of the genus Thunnus. This simple processing does not transform the product into fillets or other meat of heading 03.04. It is an intermediate product for canning or further processing.
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 mixed with offal, as edible offal is classified under subheadings 0303.91 to 0303.99
• Provide species certification and freezing records to confirm it is frozen
• Check if the product qualifies for preferential duty rates under trade agreements by providing a valid certificate of origin