Frozen Ocean Perch Fillets from Japan
Frozen fillets of ocean perch (Sebastes marinus), skin-on, block-frozen for industrial use. Under HTS 0304.99.91.92 as other frozen non-minced fish fillets. Excluded from headings 0305-0308 per chapter notes on pellets.
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
• Document glazing percentage (ice coverage) accurately on invoices
• Use CBP's CROSS rulings for borderline skin-on fillet classifications
• Avoid declaring as 'portions' if full fillets to prevent duty shifts