Fresh Chilled Cod Liver

Fresh or chilled cod livers are edible fish offal classified under HTS 0302.91.40.90 as they fall within 'other livers, roes and milt' excluding fillets. These are typically used for human consumption in dishes like liver pâté or nutritional supplements.

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.

0303.91.40Same rate: 35%

If frozen

Frozen livers, roes and milt shift to Chapter 3 heading 0303 for frozen fish offal, changing the duty rate.

0304.91Lower: 16% vs 35%

If processed into meal or flour fit for human consumption

If ground into flour or meal suitable for direct human consumption, it moves to heading 0309 per chapter notes.

0508.00.00Lower: 25% vs 35%

If rendered into inedible fish meal

Inedible fish offal products like meal for animal feed fall under heading 0508, outside edible fresh/chilled scope.

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Import Tips & Compliance

Maintain cold chain documentation proving temperature below 4°C to qualify as 'fresh or chilled' and avoid reclassification as frozen

Provide certificates of origin and health certifications; check for species-specific restrictions under USFDA seafood import rules

Avoid common pitfalls like improper labeling of 'edible offal' which could lead to duty disputes or rejection at customs