Dried Cod Liver

Dried cod liver is the processed liver from Atlantic cod fish, preserved by drying to remove moisture, making it shelf-stable. It falls under HTS 0305.20.40 as 'other' livers of fish that are dried, distinct from fresh or frozen forms in heading 0302. This product is commonly used in gourmet cooking or as a nutritional supplement source.

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%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

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

0302Lower: 10% vs 35%

If frozen rather than dried

Frozen fish livers remain in Chapter 3 heading 0302 for fresh or frozen fish products, not processed by drying or salting.

0305Same rate: 35%

If specifically cod liver oil extracted

Extracted oils from fish livers are classified separately under 0305.10, excluding solid liver tissue.

2106.90.26Lower: 17.5% vs 35%

If ground into flour fit for human consumption

Per chapter notes, flours or meals fit for human food from fish livers move to heading 0309 or Chapter 21 preparations.

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Import Tips & Compliance

Verify CITES permits if sourcing from overfished species like certain cod stocks to ensure compliance with wildlife regulations

Include detailed processing certificates confirming drying method and no human consumption additives to avoid reclassification

Check for Section 609 compliance if any incidental shrimp contamination occurred during processing

Related Products under HTS 0305.20.40

Salted Pollock Roe

Salted pollock roe consists of fish eggs from Alaska pollock preserved in brine or dry salt for extended shelf life. Classified under HTS 0305.20.40 as 'other' roes that are salted, it differs from fresh roe in 0302 and is prized in Asian cuisines like Japanese ikura substitutes.

Smoked Salmon Milt

Smoked salmon milt is the seminal fluid sacs from Pacific salmon, smoked after optional light cooking to impart flavor and preservation. It qualifies for HTS 0305.20.40 as 'other' milt of fish that is smoked, used in niche fisheries for bait or traditional foods.

Dried Herring Roe

Dried herring roe is kazunoko, the eggs of Pacific herring dehydrated for long-term storage and used in Japanese New Year dishes. Under HTS 0305.20.40 as dried 'other' roes, it is processed solely by drying without binders.

Brined Sturgeon Caviar Livers

Brined sturgeon livers are the organ tissues from sturgeon (separate from roe), preserved in heavy salt brine for specialty food markets. HTS 0305.20.40 covers this as 'other' salted fish livers, excluding the roe itself classified elsewhere.

Salted Mullet Roe

Salted mullet roe, or bottarga, is grey mullet eggs dry-salted and air-dried slightly, grated over pasta in Mediterranean cuisine. It fits HTS 0305.20.40 for salted 'other' roes, valued for its intense umami flavor.

Dried Tuna Livers

Dried tuna livers from skipjack or yellowfin are sun- or oven-dried for use in pet food or as chum in fishing. HTS 0305.20.40 applies to these 'other' dried fish livers, processed for moisture removal without binders.