Frozen Dressed Rock Sole from Japan
Frozen rock sole that has been gutted and gilled but retains head and tail, a common form for wholesale seafood markets. Under HTS 0303.39.0120 for frozen flatfish other than fillets; remains whole fish, not processed into meal or pellets as per chapter exclusions.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide processing certificates showing 'dressed whole' status to distinguish from fillets
• Ensure ATPA or GSP eligibility if from qualifying countries; check for antidumping on flatfish
• Test for contaminants like heavy metals common in bottom-dwelling sole