Frozen Plaice Gutted and Headed

Frozen plaice (Pleuronectes platessa) that has been gutted and headed but remains whole without filleting, suitable for further processing. Falls under HTS 0303.32.00.00 as it is specifically named frozen plaice, excluding only fillets/meat of 0304 and offal.

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.

0303.91Lower: 10% vs 35%

If further processed into livers, roes, or other edible parts

Edible offal like livers or roes from plaice are excluded and classified under 0303.91-0303.99, not the whole fish heading.

0304.83Lower: 10% vs 35%

If filleted or turned into other fish meat

Any fillets or minced meat from plaice shift to heading 0304, explicitly excluded from 0303.

0309.10Lower: 16% vs 35%

If processed into flours, meals, or pellets fit for human consumption

Chapter notes exclude flours, meals, and pellets suitable for humans from 0303-0308, directing them to 0309.

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Import Tips & Compliance

Document minimal processing to confirm it remains 'plaice' under 0303.32, not offal; maintain -18°C or below temperature logs

Use accurate commercial invoices specifying 'gutted plaice' to prevent reclassification