Frozen Headed and Gutted Bigeye Tuna from Japan
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 — 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 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