IQF Frozen Halibut Portions from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Differentiate 'portions' from 'fillets' via CBP rulings for correct heading
• Provide blast-freezing certificates
• Avoid common pitfall of weight declaration post-thaw