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Glazed Frozen Tilapia Fillets from Japan

Frozen tilapia fillets (Oreochromis spp.) with protective ice glaze to prevent freezer burn, common in exports. HTS 0304.61.00.00 includes such standard glazing for frozen fillets of tilapia. Glaze weight must be deducted for duty calculation.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

Import Tips

State glaze percentage (e.g

10% icing) on entry docs to adjust dutiable weight correctly

Avoid excessive glaze triggering reclassification as prepared

Pair with COA for heavy metal testing in farmed tilapia