Frozen Cod Heads

Frozen heads from Atlantic cod (Gadus morhua), including eyes and gills, used primarily in soups, stocks, and Asian cuisines. Classified under HTS 0303.99.00.00 as frozen edible fish offal, excluding fillets and meat of heading 0304.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

0303.91Lower: 10% vs 35%

If from Pacific salmon

Frozen Pacific salmon livers, roes and other edible offal fall under specific subheading 0303.91 for that species.

0508.00.00.00Lower: 25% vs 35%

If processed into fish meal or pellets

Ground or pelletized fish offal unfit for direct human consumption moves to Chapter 5 for animal feeding stuffs.

0305.31.01.00Same rate: 35%

If dried, not frozen

Dried fish offal like heads or maws shifts to heading 0305 for dried fish products.

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Import Tips & Compliance

Verify species identification via scientific name on invoices to comply with FDA seafood HACCP and avoid reclassification

Ensure proper cold chain documentation showing temperature below -18°C to meet frozen import standards

Label as 'edible fish offal' clearly; common pitfall is confusing with rendering by-products not for human consumption