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.
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:
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Import Tips & Compliance
• Ensure the fillets are boneless and skinless, as stated, to match the product description
• Provide the species name and IQF packaging details in the customs declaration
• Be aware that the product must be fit for human consumption
Related Products 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.