Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. > Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: > Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) > Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
Duty Rate (from China)
Products classified under Tariff item 0304.71.00
Block Frozen Cod Fillets
Cod fillets (Gadus macrocephalus) frozen in large blocks for industrial portioning into sticks or portions are classified under tariff item 0304.71.00. The block form does not change the classification as frozen fillets of Pacific cod.
Frozen Atlantic Cod Fillets
Frozen skinless fillets from Atlantic cod (Gadus morhua), sold in blocks or individually quick frozen (IQF) for retail and foodservice, are classified under tariff item 0304.71.00. The tariff item covers all frozen fillets of cod, regardless of packaging.
Frozen Atlantic Cod Surimi-Grade Blocks
Frozen Atlantic cod (Gadus morhua) blocks, skinned and weighing over 4.5 kg each, are prepared for industrial grinding into surimi base. As frozen fillets of cod in block form, they fall under tariff item 0304.71.00, which covers frozen fillets of cod species.
Frozen Cod Fillet Portions
Pre-cut uniform portions from frozen Gadus morhua fillets for ready-to-cook meals are classified under tariff item 0304.71.00. These portions are still considered frozen fillets of Atlantic cod, even when cut to a specific size.
Frozen Greenland Cod Fillets
Frozen fillets derived from Greenland cod (Gadus ogac), a cold-water species used in Scandinavian cuisine, are classified under tariff item 0304.71.00. This tariff item specifically includes frozen fillets of Gadus ogac.
Frozen Skinned Atlantic Cod Blocks
Frozen blocks of skinned Atlantic cod (Gadus morhua) fillets, each over 4.5 kg, are intended for further processing into minced or uniform pieces. These are classified under tariff item 0304.71.00 as frozen fillets of cod, regardless of the block form.
Frozen Skinned Greenland Cod Processing Blocks
Frozen skinned blocks of Greenland cod (Gadus ogac), each over 4.5 kg, are skinned and divided for subsequent grinding into uniform fish portions for surimi. As frozen fillets of Gadus ogac, they are classified under tariff item 0304.71.00.
Frozen Skinned Pacific Cod Fillet Blocks
Large frozen blocks exceeding 4.5 kg of skinned Pacific cod (Gadus macrocephalus) fillets are designed for industrial mincing into fish patties or uniform portions. These are classified under tariff item 0304.71.00 as frozen fillets of Pacific cod.
Industrial Frozen Cod Block for Mincing
Heavy frozen blocks of skinned Gadus morhua cod fillets over 4.5 kg net weight are imported specifically for industrial mincing into fish fingers or burgers. These are classified under tariff item 0304.71.00 as frozen fillets of Atlantic cod.
IQF Pacific Cod Fillets
Individually quick frozen boneless fillets from Pacific cod (Gadus macrocephalus), popular in fish sticks and gourmet preparations, are classified under tariff item 0304.71.00. The IQF format does not affect the classification as frozen fillets.
Skinless Frozen Cod Loins
Premium frozen cod loins (center-cut fillets) from Gadus morhua, valued for their firm texture in fine dining, are classified under tariff item 0304.71.00. Cod loins are a form of fillet and are covered by this tariff item.