IQF Frozen Halibut Portions

Individually quick frozen (IQF) halibut portions cut from whole fish but not technically fillets, preserved frozen. Classified in HTS 0303.31.00 if not meeting 0304 fillet definitions for flatfish.

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 boneless skinless portions deemed fillets

CBP may reclassify large IQF pieces as fillets under 0304 if boneless and separated from bone.

0303.91Lower: 10% vs 35%

If portions are primarily livers/roe

Offal subheadings 0303.91+ separate from fish bodies even if portioned.

1604.14.40Same rate: 35%

If breaded or battered

Prepared fish products including breaded portions go to Chapter 16.

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Import Tips & Compliance

Differentiate 'portions' from 'fillets' via CBP rulings for correct heading

Provide blast-freezing certificates

Avoid common pitfall of weight declaration post-thaw