IQF Frozen Pollachius Virens Fillets

Individually quick frozen (IQF) skinless fillets of Pollachius virens (coalfish), portioned for portion control packs. HTS 0304.73.50.00 covers these as 'other' frozen coalfish fillets from Gadidae, suitable for human consumption and not in pellet/flour form per chapter notes.

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.

0304.79.50.00Same rate: 35%

If fillets from Moridae or Macrouridae families

Other gadiform families like roughy (Moridae) use 0304.79 'other' subheading, not Gadidae-specific 0304.73.

0309.10Lower: 16% vs 35%

If processed into flours or pellets for human consumption

Chapter notes exclude flours/pellets fit for human food from 0304-0308, moving them to 0309.

0304.63.00.00Same rate: 35%

If from cod (Gadus morhua) instead of coalfish

Cod fillets have separate subheading 0304.63, distinguishing from coalfish (Pollachius virens) in Gadidae.

Not sure which classification is right?

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Import Tips & Compliance

Use commercial invoice specifying 'IQF fillets, not minced, Pollachius virens' to prevent reclassification as fish blocks

Comply with Lacey Act by declaring species and harvest details; electronic filing via APHIS eDecs

Monitor for Section 232/301 tariffs if from certain origins; check USTR exclusions for seafood