Frozen Headed and Gutted Bigeye Tuna from Germany
Bigeye tuna (Thunnus obesus) that has been headed, eviscerated, and frozen at sea to preserve freshness, commonly used by sashimi processors. Classified under HTS 0303.44.00.00 as frozen bigeye tuna not reduced to fillets, retaining the whole fish form minus head and guts.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide detailed processing logs showing only heading/gutting without filleting to avoid reclassification; comply with FDA seafood HACCP plans including temperature records below -18°C; declare exact weight post-gutting to match invoice and avoid valuation disputes