Frozen Head-Off Yellowfin Sole from Canada
Frozen yellowfin sole with heads removed but otherwise whole, classified as frozen flatfish under HTS 0303.39.0130. Head-off processing is permitted as long as it remains unfilleted and excludes meat separation per heading 0304 exclusions.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Label packages clearly as 'head-off whole frozen yellowfin sole' to distinguish from fillets during customs inspection
• Maintain chain-of-custody records showing freezing immediately post-harvest to comply with import quality rules
• Avoid common pitfall of over-processing; ensure no belly flaps or skinning that could reclassify as 0304 product