IQF Frozen Cusk Portions from United States
IQF frozen cusk portions, skin-on and bone-in, are classified under tariff item 0303.89.00 as 'Other' frozen fish. These portions are not fillets or separated fish meat of heading 03.04, and they are presented in uniform pieces for foodservice portion control.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Verify that the portions are skin-on and bone-in; if skinless or boneless, they may be classified as fish meat under heading 03.04
• Ensure the IQF process does not add any coating or batter, which would move the product to Chapter 16
• Document the species as cusk (Brosme brosme) to support the classification