Dried Salted Cod Fillets

Thin fillets of Atlantic cod (Gadus morhua) that have been dried and salted for preservation, without smoking. This product falls under HTS 0305.39.61.80 as fish fillets processed by drying and salting but not smoked, classified as 'other' within the category. It is commonly used in traditional dishes like bacalhau.

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.

0305.51.00Same rate: 35%

If lightly smoked during drying process

Smoked fillets, even if dried or salted, shift to heading 0305.5 regardless of prior cooking.

0304.61.00Same rate: 35%

If sold as whole fillets with skin and bones attached

Whole or nearly whole fish fillets without further filleting fall under 0304, not processed fillets in 0305.

0309.10Lower: 16% vs 35%

If ground into flour or meal fit for human consumption

Chapter notes exclude flours, meals, or pellets suitable for human food from 0305-0308, directing to 0309.

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Import Tips & Compliance

Verify fish species via documentation to confirm classification under 'other' fillets and avoid misclassification as headed fish

Provide certificates of origin and processing method proofs to demonstrate not smoked, as required for Chapter 3 entries

Check for anti-dumping duties on specific cod sources and ensure proper cold chain documentation during import