Frozen Head-Off Atlantic Cod

Frozen Atlantic cod (Gadus morhua) with heads removed but body intact, no filleting performed. Classified in HTS 0303.63.0010 for frozen Atlantic cod, Gadidae, excluding 0304 meat.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

0306.14Lower: 10% vs 35%

If tails or fins as separate products

Fish tails/guts not for human consumption shift to heading 0306.

1604.16.20Same rate: 35%

If smoked or canned

Prepared/preserved cod in containers goes to Chapter 16 headings.

0303.53.00Same rate: 35%

If toothfish (dissostichus spp.)

Nototheniidae family like Patagonian toothfish uses separate subheadings.

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Import Tips & Compliance

Document head removal as minimal processing to stay in 0303 whole fish category

Include origin certs from Iceland/Norway fisheries common for Atlantic cod

Avoid co-mingling with fillet shipments to prevent CBP reclassification