Frozen Cod Liver from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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