IQF Frozen Cod Loins from China
IQF frozen cod loins from Gadus morhua, back muscle portions with skin off. Although described as loins, these are not considered fillets of heading 03.04 when they retain the whole muscle structure and are not cut into fillet shapes. The species is named in tariff item 0303.63.00.
Duty Rate — China → Canada
0%
Import Tips
• Provide a clear description of the product as loins, not fillets, and include the species name (Gadus morhua) on the invoice
• Be aware that if the loins are cut in a way that resembles fillets, they may be classified under heading 03.04
• Keep documentation of the cutting process to support classification