Frozen Head-Off Yellowfin Sole from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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