Skinless Frozen Cod Loins from Japan
Premium frozen cod loins (center-cut fillets) from Gadus morhua, valued for their firm texture in fine dining. Classified in HTS 0304.71.50.00 as other frozen fillets of Atlantic cod.
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
• Use ISF filing 24 hours prior for air-shipped loins to meet seafood security protocols
• Avoid re-export pitfalls by confirming prior entry bonds for frozen fish transshipments
• Document trim levels (loin vs full fillet) precisely to match 'fillets' definition