Frozen Cod Liver

Frozen livers from Atlantic cod (Gadus morhua), preserved by freezing for human consumption as a delicacy or ingredient in seafood dishes. Classified under HTS 0303.91.40.95 as frozen fish livers, part of edible offal excluding fillets, fitting Chapter 3 for frozen fish products.

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.

0302.71Lower: 10% vs 35%

If not frozen, but chilled or fresh

Fresh or chilled cod livers fall under heading 0302 for non-frozen fish offal.

0305.31.01.00Same rate: 35%

If processed into fish meal or pellets fit for human consumption

Agglomerated into pellets shifts to heading 0305 per chapter notes excluding 0309 human-fit products.

1604.19.41.00Higher: 45% vs 35%

If cooked, prepared or preserved beyond freezing

Prepared fish livers enter Chapter 16 for cooked or preserved seafood products.

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Import Tips & Compliance

Verify compliance with Section 609 if sourced from regions with shrimp bycatch risks, though primarily for shrimp products

Provide certificates of origin and FDA prior notice for frozen seafood to avoid delays at customs

Label accurately as 'frozen fish livers' to prevent misclassification as fillets under 0304