Frozen Cod Liver from Japan
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.
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%
Import Tips
• Verify species identification with documentation like FDA prior notice and comply with Section 609 if applicable to prevent holds
• Provide certificates of frozen origin and temperature logs to prove edibility and avoid reclassification as animal feed
• Label accurately as 'edible fish offal' to prevent customs disputes on human consumption fitness