IQF Frozen Southern Bluefin Tuna Portions from China
Individually quick frozen (IQF) large portions or loins of Southern bluefin tuna, cut from whole fish but not considered fillets as they retain block form. HTS 0303.46.00.00 applies to frozen whole tunas; however, verify if portions qualify as 'other fish meat'—typically whole if not sliced thin. Used for high-end poke or searing.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Distinguish IQF loins from true fillets via CBP rulings to stay in 0303; provide photos/specs on entry; comply with HACCP plans for frozen seafood