Frozen Dressed Plaice for Sushi from Germany
Frozen plaice (Pleuronectes platessa) lightly dressed (scaled and gutted) for sushi preparation, remaining as whole fish. HTS 0303.32.00.00 applies as frozen plaice excluding fillets/offal per hierarchy.
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
• Include sushi-grade certifications and histamine testing results; declare as 'dressed plaice' not fillets
• Pitfall: Over-processing can trigger reclassification to 0304