Salted Cod Tongues from Japan
Salted tongues extracted from cod fish, a traditional edible offal product preserved in salt. Fits HTS 0305.79.00.00 as 'other' fish offal, not specific to livers.
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
• Chain-of-custody docs for cod to meet sustainability import rules
• Dry salt vs. brine distinction affects potential reclassification
• Portion size labeling prevents confusion with 0304 meat cuts