Frozen Atlantic Cod (Gadus morhua) Whole

Whole frozen Atlantic cod (Gadus morhua) from the Gadidae family, typically weighing 1-5 kg per fish, preserved by freezing to -18°C or below. This falls under HTS 0303.63.0090 as 'other' frozen cod excluding fillets and offal, specifically Gadus morhua not further processed.

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.

0304.62.00Same rate: 35%

If processed into skinless, boneless fillets

Frozen cod fillets and other fish meat fall under heading 0304, separate from whole or headed/gutted fish.

0303.91Lower: 10% vs 35%

If edible cod liver or roe sold separately

Edible fish offal of Gadidae like cod livers moves to subheadings 0303.91-0303.99, excluding from whole fish classification.

0305.51.00Same rate: 35%

If dried, even if previously frozen

Livers and roes of fish, dried, smoked, or salted are classified in heading 0305 regardless of prior frozen state.

Not sure which classification is right?

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Import Tips & Compliance

Verify species identification via scientific name (Gadus morhua) with CITES or NOAA documentation to avoid misclassification

Ensure blast-frozen to -18°C or below with proper cold chain certificates to meet FDA seafood HACCP requirements

Avoid common pitfall of declaring as fillets which shifts to HTS 0304; whole fish must retain head, tail, and viscera removed only if standard