Glazed Frozen Halibut Blocks from Japan
Halibut blocks with ice glaze to prevent freezer burn, net weight declared. HTS 0303.31.00 for frozen whole halibut despite glazing common in trade.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Deduct glaze weight (typically 10-15%) from total for duty
• Label net fish weight clearly
• CBP tolerant of standard glazing