Frozen Dressed Yellowfin Sole from Japan
Frozen yellowfin sole that is gutted and gilled (dressed) but kept whole without filleting, fitting HTS 0303.39.0130 for other frozen flatfish excluding fillets. This minimal processing maintains classification in heading 0303.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide processing certificates confirming 'dressed whole' status to prevent reclassification as fillets
• Test for histamine levels in scombroid-risk flatfish to meet FDA import alerts
• Declare accurate net weight excluding ice glaze, a common documentation error leading to penalties