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.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | +25.0% | 25% |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the fillets are not minced or ground, as that would change the classification
• Provide the species name and block size in the customs declaration
• Be aware that the product must be fit for human consumption
Related Products under Tariff item 0304.71.00
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.