Fresh Chilled Cod Liver

Fresh or chilled livers from Atlantic cod (Gadus morhua), typically used in culinary preparations like fish liver oil production or gourmet dishes. Classified under HTS 0302.91.40 as 'other' livers, roes and milt of fresh or chilled fish, excluding fillets of heading 0304. This offal is edible and not processed into flours, meals or pellets.

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%

More Specific Codes

This product may fall under a more specific subheading:

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.

1504.10.40Higher: 37.5% vs 35%

If rendered into oil

Processed cod liver oil is classified under fats and oils of fish (Chapter 15), not fresh offal.

0309.90.40Same rate: 35%

If ground into flour or meal fit for human consumption

Chapter notes exclude flours, meals and pellets fit for human consumption from 0305-0308, directing to heading 0309.

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Import Tips & Compliance

• Verify fish species origin and ensure compliance with section 609 Public Law 101-162 if applicable to prevent entry refusal

• Provide certificates of origin and health certifications confirming the product is fresh/chilled and fit for human consumption

• Avoid misclassification as frozen (0303) or processed products; common pitfall is inadequate temperature documentation during transit