Frozen American Eel Fillets Removed from Japan
Frozen American eels (Anguilla rostrata) with heads, viscera and fins removed but carcass intact, destined for ethnic cuisine. HTS 0303.26.00.00 covers frozen eels excluding only fillets/meat of 0304 and offal; partial evisceration keeps it as whole fish equivalent.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document exact processing level; 'fillets removed' must leave substantial whole structure to avoid 0304 reclassification
• Include health certificates confirming parasite-free status per FDA import requirements for aquaculture eels
• Label with country of origin and scientific name; common pitfall is undervaluation based on live weight conversions