Frozen Cod Liver

Frozen livers from Atlantic cod (Gadus morhua), preserved by freezing for use in culinary applications like fish liver oil production or direct consumption. Classified under HTS 0303.91.40 as frozen fish livers, excluding fillets and other fish meat of heading 0304, fitting the 'other' category for livers, roes, and milt.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
πŸ‡¨πŸ‡³ChinaFree+35.0%35%
πŸ‡²πŸ‡½MexicoFree+10.0%10%
πŸ‡¨πŸ‡¦CanadaFree+10.0%10%
πŸ‡©πŸ‡ͺGermanyFree+10.0%10%
πŸ‡―πŸ‡΅JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

0302.91.40Same rate: 35%

If unfrozen/chilled

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

0305.31.01.00Same rate: 35%

If processed into fish meal or pellets

Livers unfit for human consumption or made into flours, meals, or pellets go to heading 0305.

1504.20.40Same rate: 35%

If rendered into oil

Extracted fish liver oils are classified under Chapter 15 as animal/vegetable fats.

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Import Tips & Compliance

β€’ Verify species identification with documentation like FDA prior notice and comply with Section 609 if applicable to prevent holds

β€’ Provide certificates of frozen origin and temperature logs to prove edibility and avoid reclassification as animal feed

β€’ Label accurately as 'edible fish offal' to prevent customs disputes on human consumption fitness