Frozen Cod Liver from China
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 — 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
• 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