Frozen Halibut Headed and Gutted from Canada
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+.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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