Dried Cod Fish Heads from United States
Dried cod fish heads are preserved by drying without salting or brining, making them a dried fish offal product. They fall under 0305.72.00 as fish heads that are dried, which is explicitly covered by heading 03.05.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Verify the drying process does not involve smoking, as that would change classification
• Provide a detailed product description to CBSA, including the species and preservation method, to avoid delays