Gutted Fresh Plaice with Head On

Fresh or chilled plaice that has been gutted but retains head, tail, and skin, meeting the definition of whole fish under heading 0302. This specific flatfish (Pleuronectes platessa) is imported for European cuisine markets. Classification remains 0302.22.00.00 as it is not filleted or turned into other fish meat.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

0303Lower: 10% vs 35%

If subjected to temperatures below freezing

Any freezing process moves the product to frozen fish headings in 0303, even if previously gutted.

0302.99.00.00Same rate: 35%

If not specifically plaice but another unspecified flatfish

General flatfish offal or LTO (live, fresh, chilled) falls under 0302.99 if species identification is ambiguous.

1604.19.41.00Higher: 45% vs 35%

If cooked, smoked, or otherwise prepared

Prepared or preserved plaice (e.g., cooked fillets) shifts to Chapter 16 for prepared fish products.

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Import Tips & Compliance

Label clearly as 'gutted plaice, head on' with lot traceability to distinguish from fillets during customs inspection

Obtain prior notice via FDA's PREDICT system at least 2 hours before arrival for seafood imports

Watch for reclassification if ice glaze exceeds 0.5% of weight, potentially treated as frozen