IQF Frozen Yellowfin Sole Portions from Mexico
Individually quick frozen (IQF) yellowfin sole in whole portions, not separated into fillets or meat, under HTS 0303.39.0130. IQF preservation method keeps it as frozen whole flatfish excluding heading 0304 products.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Use IQF-specific labeling and ensure blast-freezing records for customs verification of frozen state
• Comply with Lacey Act by declaring harvest location to trace yellowfin sole origins
• Watch for misdeclaration as 'portions' vs fillets; portions must retain bone/skin structure