Frozen Head-Off Southern Bluefin Tuna from Germany
Frozen Southern bluefin tuna with heads removed but gills, entrails, and fins intact, prepared at sea for weight reduction. Classified under HTS 0303.46.00.00 as it remains whole fish (not filleted) of Thunnus maccoyii, distinct from offal or fillets in 0304. Commonly used in high-end sashimi markets.
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
• Label as 'head-off' but confirm not further processed to avoid 0304 reclassification; provide fishing vessel logs for traceability; watch for histamine testing requirements in frozen tuna