Frozen Halibut Headed and Gutted

Headed, eviscerated, and frozen halibut (Hippoglossus spp.) remaining as whole fish body. Remains under HTS 0303.31.00 as frozen flatfish not reduced to fillets or offal of 0303.91+.

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.

0304.71Lower: 10% vs 35%

If further processed into skin-on fillets

Any filleting moves to specific frozen flatfish fillets in 0304.71, out of whole fish headings.

0303Same rate: 35%

If plaice species instead

Other flatfish like plaice have separate subheadings in 0303.2; species-specific.

0713.10.20Same rate: 35%

If dried, dehydrated, or powdered

Dried/legume-like processed fish excluded from Chapter 3 fresh/frozen scope.

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Import Tips & Compliance

Document processing steps to prove not filleted, avoiding 0304 shift

Use clear packaging labeling species and 'H&G' status

Comply with FDA seafood HACCP for frozen imports