Frozen Cod Liver from Japan

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 — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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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