Glazed Frozen Halibut Blocks from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Deduct glaze weight (typically 10-15%) from total for duty
• Label net fish weight clearly
• CBP tolerant of standard glazing